Examlex
In XML, schemas become the metadata.
Parent's Share
The proportion of equity held in a subsidiary by the parent company, often representing controlling interest.
Goodwill
An intangible asset that arises when a company acquires another company for a price higher than the fair value of its net identifiable assets.
Consolidation Approach
A method in accounting where the financial statements of a parent company and its subsidiaries are presented as one.
Parent-Company Method
A method of accounting wherein investments in subsidiaries are shown at cost or at fair value within the parent company's financial statements.
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