Examlex
In speech perception research,the finding that individuals can't detect subtle differences in the pronunciation of different voiced phonemes and tend to divide such stimuli into one of two types of verbal stimuli is known as _____ perception.
Statement of Consolidated Retained Earnings
A financial statement that shows the total amount of retained earnings, adjusted for dividends and other changes, for a parent company and its subsidiaries.
FIFO System
"First In, First Out," an inventory valuation method where the costs of the earliest goods purchased are the first to be recognized in determining cost of goods sold.
Cost Method
An accounting technique used to value an investment, where the investment is recorded at cost without recognizing periodic income but dividends received are recorded as income.
Goodwill Impairment
A decrease in the value of goodwill (intangible asset representing premium paid over fair value in a merger/acquisition) requiring adjustment to reflect its reduced value on the balance sheet.
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