ADJUSTED NET ASSET METHOD
A business valuation procedure employed in acquisition accounting that alters the stated values of the assets and liabilities of a company to reflect its present fair market values. This particular accounting technique adjusts liability and asset values either down or up, so they reflect the true values on either a current concern, orderly liquidation bases, or forced liquidation.
Also known as "asset accumulation method."
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Recompense
The act of giving a target person or entity some form of monetary benefit as a result of performing some action or some action happening to the tar ...
Tortoise Rally
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