Examlex
Which of the following is a sign of abuse?
Goodwill
An intangible asset that arises when a company acquires another company for a price greater than the fair value of its net identifiable assets.
Measuring NCI
Stands for the process of valuing a Non-Controlling Interest, which represents ownership in a subsidiary not held by the parent company.
Ordinary Shares
Equity securities representing ownership in a company, which entitle holders to vote at shareholder meetings and receive dividends.
Preference Shares
A class of ownership in a corporation that has a higher claim on assets and earnings than common shares, typically with fixed dividends and without voting rights.
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