Examlex
Words generally convey the same meanings to individuals from other cultures.
Debit Entry
An accounting entry that increases an asset or expense account, or decreases a liability or equity account.
Full Goodwill Method
An accounting approach where goodwill is calculated as the difference between the purchase price of a subsidiary and the fair value of its identifiable net assets, including both the minority and majority interest.
Non-controlling Interest
A minority stake in a subsidiary that is not owned by the parent company, representing a portion of its equity that is not directly controllable by the parent.
Fair Value
The amount one would expect to receive from the sale of an asset or the cost to settle a liability in a well-organized transaction among market players on the date it's evaluated.
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