Examlex
The importance of selecting a jury was the driving force behind the creation of a trial lawyer's association.
Consolidated Balance Sheet
A financial statement that aggregates the assets, liabilities, and equity of a parent company and its subsidiaries into one document.
Goodwill
An intangible asset that arises when a buyer acquires an existing business, representing the premium paid over the fair value of its net assets.
Proportionate Consolidation Method
An accounting technique used for combining the financial statements of joint ventures, where the investor's share of each line item is included proportionally.
Non-Controlling Interest (NCI)
A financial interest in a subsidiary attributed to shareholders outside of the controlling shareholder group, reflecting their share of the entity's equity that isn’t controlled by the parent company.
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