Examlex
Explain the forms that instructions processed by a computer or mobile device can take.
Impairment Loss
The amount by which the carrying amount of an asset or cash-generating unit exceeds its recoverable amount.
NCI
An alternative term for non-controlling interest, highlighting the equity in a subsidiary not held by the parent company.
Parent Interest
Refers to the share of equity interest held by the parent company in a subsidiary, reflecting ownership and control.
Non-controlling Interest
A share in the equity and earnings of a subsidiary that are not owned by the parent company, also known as minority interest.
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