Examlex
What did recent accusations of steroid usage lodged against the alleged winner of the Tour de France create for the bicycle race?
Noncontrolling Interest
The portion of equity (ownership) interest in a subsidiary not attributable to the parent company, reflecting the minority shareholders' share of the subsidiary’s net assets and incomes.
Noncontrolling Interest
A minority stake in a corporation, where the share does not offer control over the company's operations.
Initial Value Method
A type of accounting for investments where the investment is recorded at its cost at the time of acquisition, without subsequent change for increases or decreases in value.
Noncontrolling Interest
A share of equity in a subsidiary not held by the parent company, reflecting the interest of minority shareholders.
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