Examlex
Which language is the most popular language for writing Apple macOS applications?
Non-Controlling Interest
The portion of equity interest in a subsidiary not attributable directly or indirectly to the parent company, reflecting minority shareholders' equity in the subsidiary's net assets.
Shareholders' Equity
The residual interest in the assets of a company after deducting liabilities, representing the ownership equity spread among shareholders.
Entity Approach
A concept in consolidation accounting that treats the group of parent and subsidiary companies as a single reporting entity.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is global in scope.
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