Examlex
Which of the following is true about imaginary friends?
NCI
Stands for Non-Controlling Interest, which is a portion of the equity in a subsidiary not owned by the parent company, reflecting minority shareholders' interest in the subsidiary's net assets and income.
Net Identifiable Assets
The assets of a company that can be assigned a fair value in the event of a merger or acquisition, excluding intangible assets that cannot be sold or transferred.
Fair Value
An estimated market price for an asset or liability, reflecting what both parties in a transaction are willing to exchange based on current market conditions.
Fair Value
The cost that would be incurred to transfer a liability or the revenue expected from selling an asset, during a structured exchange among participants in the market, at the point of measurement.
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