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Non-Controlling Interest (NCI)
The portion of equity in a subsidiary not owned by the parent company, representing minority shareholders' interest.
Full Fair Value
An approach within certain valuation and accounting frameworks where assets and liabilities are recorded at their full market value.
Proportionate Consolidation Method
An accounting method where an investing entity records its share of the assets, liabilities, income, and expenses of an associate or joint venture.
Assets and Liabilities
Assets are resources owned by a company expected to provide future benefits, and liabilities are obligations a company owes to outside parties.
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