Examlex
European courts addressing a patent issue are generally more favorable to patent holders than U.S.courts.
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.
Equipment Undervalued
A situation where the book value of equipment is less than its current market value or replacement cost.
Acquisition Method
An accounting approach used for consolidating the financial statements of two companies when one acquires control of the other.
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