The Difference between Implied and Book Value account is: The excess implied value assigned to...
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Accounting
The Difference between Implied and Book Value account is: The excess implied value assigned to goodwill reflected on the consolidated balance sheet. Used in allocating the amounts paid for recorded balance sheet accounts that are different than their fair values. Used in allocating the Non-Controling interest value on the consolidated balance sheet. An asset or liability account reflected on the consolidated balance sheet
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