Examlex
You can create and maintain an index on any row in any table.
Equity Method
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and adjusted for the investor’s share of the investee’s profit or loss.
Cost Method
An accounting method used to value an investment, wherein the investment is recorded at its acquisition cost without recognizing periodic income but dividends received are recorded as income.
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.
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