Examlex
Discuss the history of restorative justice from the Code of Hammurabi until present day.
Proportionate Interest Goodwill Method
An accounting method used to calculate goodwill in the consolidation of financial statements, based on the parent company's proportionate share in the net assets of the subsidiary.
Goodwill Impairment Losses
are losses recognized when the carrying amount of goodwill exceeds its recoverable amount.
Indirect NCI
Refers to a non-controlling interest in an entity that is owned through another subsidiary rather than directly.
Allocation of the Dividend
The process of distributing a portion of a company's earnings, decided by the board of directors, to its shareholders in proportion to their shareholding.
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