Examlex
Which of the following is not an external user of accounting information?
Noncontrolling Interest
A stake in a company owned by minority shareholders that doesn’t give them control over the company's operational and financial decisions.
Noncontrolling Interest
A minority share in a subsidiary that is not enough to exert control, often reflected in the parent company's financial statements as part of equity but separate from the parent's equity.
Consolidated Balance Sheet
A financial statement that combines all the assets, liabilities, and equity of a parent company and its subsidiaries into one document.
Acquisition
The process by which one company purchases most or all of another company's shares to gain control of that company.
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