Examlex
The sex of a child is determined by the sex chromosomes of the mother.
Non-controlling Interest
Non-controlling interest is a portion of the equity in a subsidiary not owned directly or indirectly by the parent company, representing minority shareholders' interest in the subsidiary's net assets.
Equity Method
A method of accounting in which an investor recognizes its share of the profits and losses of an investee company in proportion to its ownership interest.
Fair Values
The estimated price at which an asset or liability could be exchanged in an orderly transaction between market participants at the measurement date.
Goodwill Balance
The remaining value of goodwill on a company's balance sheet after accounting for amortization or impairment.
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