Examlex
Key Terms Instructions: Please define the following key terms. Show Who? What? Where? When? Why Important?
Triple Entente
Retained Earnings
The portion of a company's profits not distributed to shareholders but instead reinvested in the business or kept as reserve.
Partial Goodwill Method
An accounting approach where goodwill is calculated only for the portion of a subsidiary owned by the parent company.
Non-controlling Interest
The portion of equity interest in a subsidiary not attributable directly or indirectly to the parent company.
Acquisition Date
The specific date on which control of one corporation is acquired by another, dictating the measurement of values for transaction accounting.
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