Examlex
Which of the following is a Web site that allows a company to share information about products or services?
Discount Rate
The discount rate applied in the evaluation of discounted cash flow (DCF) to calculate the current worth of future cash flows.
Proportionate Consolidation Method
The proportionate consolidation method is an accounting technique where a parent company combines a portion of its subsidiary's assets, liabilities, income, and expenses in proportion to its ownership interest in the subsidiary.
Fair Value
Fair value is the price that would be received for selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Non-Controlling Interest
The portion of equity in a subsidiary not attributable, directly or indirectly, to the parent company.
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