Examlex
The seven-volume Book of Optics was based on extensive experiments and observations on optics and visual perception.It was written by
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.
Non-controlling Interest
Equity interest in a subsidiary held by investors other than the parent company, representing their claim to the subsidiary's earnings and assets.
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