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In a business combination, equity instruments issued as part of the purchase consideration should be measured at their original issue price.
Systematic Review
A research method that synthesizes all empirical evidence that meets pre-specified eligibility criteria to answer a specific research question.
Randomized Controlled Trials
A scientific study design in which participants are randomly assigned to an experimental group or a control group to test the efficacy of treatments or interventions.
Evidence-Based Practice
A decision-making process that integrates the best available research evidence with clinical expertise and patient values to provide the best healthcare outcomes.
Cochrane Database
A comprehensive collection of databases in medicine and other healthcare specialties that provides systematic reviews of primary research.
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