Examlex
The morula
Business Combination
A transaction or event in which two or more businesses come together to form one company.
Goodwill
An intangible asset that represents the excess of the purchase price over the fair value of identifiable net assets of a business acquired.
Journal Entry
A record in the accounts of a business which shows a financial transaction, including debits and credits, to maintain the accuracy of the financial statements.
Consolidated Balance Sheet
A financial statement combining all assets, liabilities, and equity of a parent company and its subsidiaries, presenting the financial position of the entire group.
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