Examlex
Which of the following companies had the lowest Standard & Poor's (S&P) bond rating in January 2016?
ASPE Reporting Requirements
Refers to the standards and guidelines for financial reporting under the Accounting Standards for Private Enterprises in Canada, which cover financial statement preparation and presentation for private companies.
NCI
Stands for Non-Controlling Interest, which is a portion of the equity in a subsidiary not owned by the parent company, reflecting minority shareholders' interest in the subsidiary's net assets and income.
Net Identifiable Assets
The assets of a company that can be assigned a fair value in the event of a merger or acquisition, excluding intangible assets that cannot be sold or transferred.
Fair Value
An estimated market price for an asset or liability, reflecting what both parties in a transaction are willing to exchange based on current market conditions.
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