Examlex
Which of the following is a true statement?
Business Combination
A transaction or other event in which an acquirer obtains control of one or more businesses.
Non-controlling Interest
A minority stake in a company's equity, owned by investors who do not exert full control over business decisions.
Subsidiary's Equity
The value of an owned entity's net assets, representing the interest held by its shareholders, including the parent company if it is a majority owner.
Acquisition Date
The date on which the acquirer obtains control of the acquiree.
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