Examlex
What are you required to do when you build an argument?
NCI
An interest in a subsidiary not held by the controlling parent, representing a share of the subsidiary’s equity and profits or losses not owned by the parent company.
Subsidiary
A company that is controlled by another company, usually referred to as the parent company, through ownership of more than 50% of its voting stock.
Non-controlling Interest
Equity interest in a subsidiary held by investors other than the parent company, representing their claim to the subsidiary's earnings and assets.
Entity Method
an approach in accounting where the financial transactions of a parent company and its subsidiaries are kept separate, instead of being consolidated.
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