Examlex
When an analyst discovers that a set of classes have a similar set of attributes and methods, it may make sense to _____ out the similarities into a separate class.
Equity Method
An accounting technique used by companies to assess the profits earned by their investments in other companies by reporting these profits as income.
Retained Earnings
Cumulative net income of a company that has not been distributed to shareholders as dividends, reinvested in the business.
Non-Controlling Interest
The equity in a subsidiary not attributable, directly or indirectly, to a parent company.
Consolidated Shareholders' Equity
This is the total equity owned by shareholders as reported in the consolidated financial statements of a parent company and its subsidiaries.
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