Examlex
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Non-Controlling Interest
A minority share in a company's equity held by investors other than the parent company, reflecting ownership that does not control majority voting power.
CPA Canada Handbook
The comprehensive accounting and auditing standards guide adopted by the Chartered Professional Accountants of Canada, including the application of IFRS and other Canadian-specific regulations.
Convergence
The process of global alignment of accounting standards, aiming to make financial statements more comparable across different jurisdictions.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) for financial reporting globally.
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