Examlex
What type of hardware are keyboards, automatic scanning devices, and equipment that can read magnetic ink characters?
Equity
The residual interest in the assets of the entity after deducting all its liabilities.
Pre-Acquisition Entry
An accounting entry made to adjust the values of the acquiree's assets and liabilities to their fair values at the acquisition date before they are consolidated.
Non-Controlling Interest
represents the portion of equity in a subsidiary not attributable, directly or indirectly, to the parent company, reflecting the minority shareholders' claim on the subsidiary's assets and earnings.
Subsidiary
A company controlled by another company, known as the parent company, usually through ownership of more than 50% of its voting stock.
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