Examlex
Matching
Identify the letter of the choice that best matches the phrase or definition.
-People who oversee operational employees and carry out day-to-day functions
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is global in scope.
Non-Controlling Interest
The portion of a subsidiary corporation's equity that is not owned by the parent corporation.
Consolidated Balance Sheet
A financial statement that summarizes the financial position of a parent company and its subsidiaries.
Fair Value
The proceeds from the sale of an asset or the outlay to move a liability in a non-chaotic market operation on the date of gauging.
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