Examlex
Recognition of the importance of developing managers' interpersonal skills is closely tied to the need for organisations to get and keep high-performing employees.
Dividends
Funds disbursed by a company to its stockholders, typically from earnings.
Consolidation Worksheet
A tool used in preparing consolidated financial statements that combines the financial information of a parent company and its subsidiaries.
Goodwill Impairment
A charge that companies record when the book value of goodwill on their balance sheets exceeds its estimated fair value, indicating the asset has decreased in value.
Recoverable Amount
The higher of an asset's fair value less costs of disposal and its value in use, reflecting the estimated amount that can be realized from the asset.
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