Examlex
Although it is used less often today, this form of countertrade is an arrangement whereby goods are exchanged directly for other goods of approximate equal value.
Goodwill
A non-physical asset that is created when one company is bought by another for an amount exceeding the fair market value of the acquired company's net identifiable assets.
Non-Controlling Interest
The portion of equity ownership in a subsidiary not attributed to the parent company, often reflected in the consolidated financial statements.
Entity Method
A consolidation approach where investments are recorded at cost without adjustment for the investee's post-acquisition activities.
Parent-Company Extension Method
A method of consolidation where the financial statements of the parent company are extended to include the financial information of its subsidiaries.
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