Examlex
The archenteron of the developing frog eventually develops into the
Noncontrolling Interest
A minority stake in a company that is reflected in the consolidated financial statements, representing the portion of subsidiaries not owned by the parent company.
Goodwill
An intangible asset that arises when a company acquires another company for a price higher than the fair value of its net assets, reflecting the value of its brand, customer base, and other non-tangible assets.
Acquisition
The process by which one company takes control over another company either by purchasing its shares, assets, or both.
Consolidated Balance Sheet
A balance sheet that represents the combined financial position of a parent company and its subsidiaries as if they were a single entity.
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