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During the play years, age two to five, play behavior becomes
Partial Goodwill Method
An accounting method where goodwill is only calculated and recorded for the parent's share of ownership in a subsidiary, not for minority interests.
Goodwill
An intangible asset that arises when a company acquires another company for a price greater than the fair value of its net identifiable assets.
Share Capital
The funds raised by a company through the issuance of shares to its shareholders, representing the ownership of the company.
Fair Value
A measure of the price at which an asset could be bought or sold in a current transaction between willing parties, other than in a liquidation sale.
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