Acquisition • Adding • Between • Brand • Business • Calculated • Changes • Charge • Comparing • Creditors • Does • Easily • Equity • Expensed • External • Factors • Fair • From • Impacts • Impairment • Industries • Instead • Internally • Its • Management • Multiplying • Negative • Net • Outstanding • Owed • Positive • Potentially • Price • Recording • Relationships • Reported • Reporting • Revenue • Separately • Subtracting • Tested • Than • There • Time • Under • Value • When • Where • While • Within