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What would be the amount of Non-Controlling Interest (NCI) appearing on the consolidated balance sheet on the date of acquisition (August 1, 2018) , under the Proprietary Method, assuming that Parent purchased 80% of Sub Inc. for $180,000?
Logical
Pertaining to the use of reason or logic.
Other-race Effect
The inclination to more readily identify facial features of the race with which one is most acquainted, usually being their own.
Ingroup Bias
The tendency to favor and extend loyalty to members of one's own group over those from other groups.
Outgroup Homogeneity
The psychological phenomenon whereby individuals perceive members of a group to which they do not belong as more similar to each other than members of their own group.
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