Examlex
What concept stresses the importance of the patterned interactions of judges, prosecutors, and defense attorneys?
Parent Company
A corporation that owns more than 50% of the voting stock of another company, giving it control of the subsidiary's operations and strategic direction.
Voting Stock
Shares that give the shareholder the right to vote on company matters, such as electing the board of directors.
Fair Value
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Equity Methods
An accounting technique used for recording investments in associate companies where the investor has significant influence but does not have full control or majority ownership, typically implying ownership of 20% to 50% of the voting stock.
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