Examlex
During the sensorimotor period:
Non-Controlling Interests
The portion of equity in a subsidiary not attributable directly or indirectly to the parent company.
Controlling Interest
A situation where a shareholder, or a group acting in kind, holds a majority of a company's stock, giving them significant control over its operations.
FIFO System
"First In, First Out," an inventory valuation method where goods purchased or produced first are sold or used first.
Goodwill Impairment
A decrease in the value of goodwill on a company's balance sheet, indicating that the value of an acquired entity has declined.
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