Examlex
What does macroeconomics study?
Investment in Subsidiary
Refers to the holding of shares or interests by one company (the parent company) in another company (the subsidiary).
Goodwill
A non-material asset generated from purchasing another company at a cost exceeding the fair market value of its tangible net assets.
Paid-In-Capital Accounts
Accounts representing the funds contributed by shareholders over and above the nominal value of the shares; it's an equity item on the balance sheet.
Consolidating Journal Entry
A journal entry made in the process of combining the financial statements of several departments or subsidiaries into a single set of statements.
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