Examlex
A well-developed value proposition:
Push-Down Accounting
A method of accounting used in the financial statements of a subsidiary when its parent company allocates a portion of the purchase price to the subsidiary’s assets and liabilities.
ASPE
Accounting Standards for Private Enterprises; a set of accounting principles in Canada designed for private companies, focusing on simplicity and cost-effectiveness in financial reporting.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is global in scope.
Non-Controlling Interest
The portion of a subsidiary corporation's equity that is not owned by the parent corporation.
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