Examlex
All of the following are part of the process of risk assessment except
Fair Value
An estimation of the market value of an asset or liability based on current market conditions.
Non-Controlling Interest
A share in the equity of a subsidiary not owned by the parent company, representing outside ownership interest in the subsidiary.
Canadian GAAP
Generally Accepted Accounting Principles in Canada, a set of accounting standards and procedures used to compile financial statements in Canada.
Operating Segments
Components of a business from which separate financial information is available and is evaluated regularly by the company’s decision makers.
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