Examlex
Which is NOT a feature of Access reports?
Significant Influence
Significant Influence is the ability of an investor to affect the financial or operating policy decisions of the investee through ownership, contracts, or other means, short of full control or joint control.
Goodwill
An intangible asset that arises when a company acquires another company for more than the fair value of its net identifiable assets at the purchase date.
Fair Value
A measure of the estimated market price of an asset or liability, reflecting what a willing buyer would pay a willing seller in an arm's length transaction.
Non-Controlling Interest
The portion of equity interest in a subsidiary not attributable to the parent company.
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