Examlex
What criticisms of Gandhi does V. S. Naipaul make?
Full Goodwill Method
An accounting approach where the total fair value of goodwill is recorded in the books, even if the parent company does not own 100% of a subsidiary.
Non-controlling Interest
The portion of equity ownership in a subsidiary not held by the parent company, reflecting minority shareholders' stake in the subsidiary's net assets.
Fair Value
An estimate of the price at which an asset or liability could be exchanged between willing parties in an arm's length transaction.
Share Capital
Fund raised by a company through the issuance of shares to investors, representing the equity stake of shareholders in the company.
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