Examlex
Display rules involve
Consolidated Goodwill
The excess of the purchase price over the fair value of the net assets of a subsidiary, recognized on a parent company's balance sheet when consolidating financial statements.
Consideration Transferred
The value exchanged or payment made by an acquiring entity to obtain control of another business in a business combination.
Partial Equity Method
An accounting technique used for investments, where only a portion of the investment's change in net assets is recorded.
Noncontrolling Interest
A stake in a company that is not large enough to exert control over its operations, often reflected in consolidated financial statements.
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