Examlex
________ slides indicate which material has been covered and which section you are about to begin.
Common Shares
A type of security that represents ownership in a corporation, giving holders voting rights and a share in the company's profits via dividends.
Consolidated Statement
Financial statements that aggregate the assets, liabilities, and operations of a parent company and its subsidiaries.
Equity Earnings
The portion of an investee's profits or losses that is attributed to the investor based on their ownership percentage.
Goodwill Impairment
A write-down of the goodwill account on a company's balance sheet if the fair value of a business unit falls below its carrying value.
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