Examlex
The closer graphical points are to the perfect forecast line, the better is the forecast.
Parent Entities
Companies that own more than half of the voting rights of another company or have control over it, making the other company a subsidiary.
Goodwill
An intangible asset that represents the excess value of a company over the fair value of its identifiable assets and liabilities, often arising from acquisitions.
Impairment
A decrease in the recoverable value of an asset to below its carrying amount on the balance sheet, leading to a written down value.
Share Capital
The funds raised by a company through the issuance of shares to investors.
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