Examlex
Write the meaning of each abbreviation.
-PVD ____________________
Normal Rate of Return
The typical amount of profit that an investment is expected to generate, considered as a benchmark or standard for comparison.
Negative Goodwill
Occurs when a company acquires another for a price less than the fair value of its assets. It is recognized as a gain in the acquirer's income statement.
Identifiable Net Assets
These are assets of an acquired entity that can be clearly identified and valued at the time of acquisition.
Fair Value
An estimate of the price at which an asset would trade in a fair market.
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