Examlex
One of the rationales for treating juveniles differently from adults is that they have little responsibility for others.
Initial Value Method
A type of accounting for investments where the investment is recorded at its cost at the time of acquisition, without subsequent change for increases or decreases in value.
Noncontrolling Interest
A share of equity in a subsidiary not held by the parent company, reflecting the interest of minority shareholders.
Initial Value Method
An accounting approach where investments are recorded at their acquisition cost, without subsequent adjustments for market fluctuations.
Noncontrolling Interest
The portion of equity in a subsidiary not owned by the parent company, reflecting the interest of minor shareholders.
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