Examlex
Cost Method
An accounting technique where investments are recorded at their original purchase cost, without adjustment for market changes unless deemed permanently impaired.
Non-controlling Interest
The portion of equity in a subsidiary not owned by the parent company, showing the equity interest in a subsidiary held by minority shareholders.
Net Income
The total profit of a company after all expenses and taxes have been deducted from revenues.
Deferred Taxes
are taxes that are accumulated due to temporary differences between the accounting income and taxable income, and will be paid or received in the future.
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