Examlex
There are two aspect of justice, but under this aspect there should be a consistent application of law:
Full Goodwill Method
An accounting approach that recognizes the full fair value of goodwill in the acquisition of a subsidiary, not just the portion attributable to the parent company.
Non-controlling Interest
A minority stake in a company, represented by shares that do not grant the shareholder the majority of voting power.
Acquired Goodwill
The excess value paid for a company over the fair value of its identifiable net assets during an acquisition.
Non-controlling Interest
An equity interest in a subsidiary not held by the parent company, reflecting the share of the subsidiary's equity owned by external investors.
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