Examlex
Calculate the double integral.
Select the correct answer.
Entity Concept
An accounting principle that treats a business as a separate entity from its owners for financial reporting purposes.
NCI
Non-Controlling Interest, which refers to the ownership in a subsidiary not held by the parent company, represented in the equity section of the consolidated financial statements.
Liability
A financial obligation or debt owed by an individual or entity to another party that has to be paid back in the future.
Partly Owned Subsidiaries
Subsidiaries that are not wholly owned by the parent company, implying the existence of minority or non-controlling interests.
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