Examlex
Dependence on information technology and lack of co-location represent two factors that distinguish:
BCVR Entries
Book value to consideration ratio entries, used in accounting to adjust the values of assets and liabilities during acquisitions.
NCI Entry
Non-Controlling Interest entry, recorded in consolidated financial statements to represent the equity interest in a subsidiary not attributable, directly or indirectly, to the parent company.
Equity
Represents the owners' interest in the assets of a company after all liabilities have been deducted.
Dividends
The distribution of a portion of a company's earnings, decided by the board of directors, to a class of its shareholders.
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