Examlex
Which of the following stages has a concept and is less than 18 months old?
Shares
represent units of ownership interest in a corporation or financial asset, providing shareholders with a claim on part of the company's assets and profits.
Non-Controlling Interest
An ownership interest in a subsidiary held by investors other than the parent company, reflecting their share of the equity and earnings of the subsidiary.
Consolidation Adjustments
Modifications made to combine the financial statements of parent and subsidiary companies into a single set of statements.
Equity
The residual interest in the assets of the entity after deducting all its liabilities.
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