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The logistic equation:
Non-controlling Interest
Equity interest in a subsidiary held by investors other than the parent company, representing their claim to the subsidiary's earnings and assets.
Entity Method
an approach in accounting where the financial transactions of a parent company and its subsidiaries are kept separate, instead of being consolidated.
Consolidated Shareholders' Equity
Represents the total equity interest in a company, including common stock, preferred stock, retained earnings, and accumulated other comprehensive income, as shown in the consolidated financial statements.
Parent-Company Extension Method
A method in accounting where the parent company extends its financial statements to include the financial activities of its subsidiaries as if they are part of the parent company itself.
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