Examlex
Match the following:
-Character assassination
Equity Method
An accounting technique used to assess the profits earned by a company through its investment in another company, recognizing income or loss in proportion to its ownership share.
Consolidated Current Liabilities
The combined total of all short-term financial obligations and debts of a parent company and its subsidiaries, due within one year.
Excess Consideration
The amount paid by an acquiring company over and above the fair value of the net identifiable assets of the acquired company, often recorded as goodwill.
Underlying Book Value
The net asset value of a company calculated by total assets minus intangible assets (patents, goodwill) and liabilities.
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