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The phenomenon of a light ray bending as it passes through materials of different density is called
Consolidated Financial Statements
Financial statements that combine the financial information of a parent company and its subsidiaries into one document.
Non-controlling Interest
A minority ownership in a subsidiary that is not large enough to exert control over the company, reflected within the equity section of the consolidated financial statements.
Consolidated Equity
The total amount of owners' equity represented in a consolidated financial statement, which reflects the combine equity of a parent company and its subsidiaries.
Non-controlling Interest
The portion of equity in a subsidiary not owned by the parent company, also known as minority interest.
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