Examlex
The operating system shown in the accompanying figure is ____.
NCI Entry
Non-Controlling Interest entry, recorded in consolidated financial statements to represent the equity interest in a subsidiary not attributable, directly or indirectly, to the parent company.
Equity
Represents the owners' interest in the assets of a company after all liabilities have been deducted.
Dividends
The distribution of a portion of a company's earnings, decided by the board of directors, to a class of its shareholders.
NCI Entry
A journal entry that records the non-controlling interest's share of equity in the consolidated financial statements.
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