Examlex
List the functions of water in the body.
Non-Controlling Interest
A ownership stake in a corporation where the holding gives the investor less than 50% voting power.
Intercompany Profits
Profits derived from transactions between companies within the same group, which may need to be eliminated in consolidated financial statements.
Goodwill
An intangible asset that arises when a business is acquired for more than the fair value of its identifiable net assets; reflects the value of the brand, customer relationships, and reputation.
Parent-Company Extension Method
This method involves the accounting for investments in subsidiaries from the perspective of the parent company, focusing on the extension of the parent company's financial statements to include its interest in subsidiaries.
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