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Noncontrolling Interest
The portion of equity (ownership) interest in a subsidiary not attributable to the parent company, reflecting the minority shareholders' share of the subsidiary’s net assets and incomes.
Noncontrolling Interest
A minority stake in a corporation, where the share does not offer control over the company's operations.
Initial Value Method
A type of accounting for investments where the investment is recorded at its cost at the time of acquisition, without subsequent change for increases or decreases in value.
Noncontrolling Interest
A share of equity in a subsidiary not held by the parent company, reflecting the interest of minority shareholders.
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