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Which assessment finding should be documented as objective information?
Controlling Interest
Ownership interest in a business entity through holding more than 50% of its voting shares, granting the ability to control decisions and policies.
Equity Method
Accounting for investments with significant influence, where the investment's carrying amount is adjusted for the investor's share of the investee's profits or losses.
Small Acquisitions
Refers to the purchase of smaller companies, typically involving less financial risk and a simpler integration process compared to larger mergers and acquisitions.
Consolidated Net Income
The total earnings of a company and its subsidiaries after taxes and interest, adjusted for minority interests.
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