Examlex
Which of the following is an example of a feeling rule?
Minority Interest
The portion of subsidiary companies' equity (net assets) that is not owned by the parent company; represents the outside shareholders' percentage of ownership in the subsidiary.
Parent Company
A corporation that owns enough voting stock in another corporation to control its management and operations, making the latter a subsidiary.
Outstanding Stock
The stock in the hands of stockholders.
Cost Method
An accounting approach for valuing certain assets and investments at their original purchase cost, with adjustments for depreciation or impairment.
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