Examlex
The Mac OS and Windows Vista operating systems include a voice recognition feature.
Fair Value
The estimated market value to sell an asset or the required payment to delegate a liability, during a structured transaction as of the specified valuation date.
Partial Equity Method
An accounting approach used when an investing entity has significant influence over an investee but does not consolidate its financial statements.
Noncontrolling Interest
A share of equity ownership in a subsidiary not attributable to the parent company, reflecting the minority investors' claim on assets and earnings.
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