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A major challenge to global performance management is:
Cost of Acquisition
The total of all expenses incurred to acquire an asset or business, including the purchase price and related costs.
Impairment Loss
The reduction in the recoverable value of an asset or cash-generating unit below its carrying value.
Pre-Acquisition Profits
Earnings of a subsidiary before control was taken by the parent company; these are not included in the consolidated profit and loss of the parent company.
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