Examlex
Reduction of central nervous system activity is the defining feature of
Noncontrolling Interest
A minority shareholding in a company where the shareholder does not have the majority of voting rights.
Acquisition-Date Fair Value
The value of an asset or liability at the time of acquisition, determined according to applicable accounting standards for fair value measurement.
Controlling Interest
Ownership of a sufficient portion of a company's stock to dictate policies and make management decisions, typically over fifty percent.
Noncontrolling Interest
A portion of the equity in a subsidiary not directly owned by the parent company, reflecting the minority shareholders' interest in the subsidiary.
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