Examlex
Which of the following is NOT counted as a part of GDP?
Entity Method
A valuation approach in business combination accounting that views the acquiring and target company as a single entity from the date of acquisition.
Non-Controlling Interest
The portion of equity interest in a subsidiary not attributable to the parent company, reflecting the minority shareholders' stake.
Net Identifiable Assets
The aggregate of all assets acquired from a company, minus liabilities assumed, that can be assigned a fair value during a merger or acquisition.
Upstream Sale
A transaction in which a subsidiary sells goods to its parent company, affecting intercompany transactions and profit figures.
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