Examlex
Which of the following is not true about presentations?
Noncontrolling Interest
The share of equity in a subsidiary not held by the parent company, reflecting the interest that is not controlled by the majority shareholder.
Stockholders' Equity
The residual assets of a company that belong to the shareholders after all liabilities have been deducted; also known as shareholders' equity.
Common Stock
Kind of corporate security that denotes equity ownership in a corporation, offering voting rights and a share in the company's profits through dividends.
Consolidated Statement
Financial statements that represent the combined financial results of a parent company and its subsidiaries.
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