Examlex
Which of the following is true about relational databases?
Overvalued
A term describing a situation in which a security or an asset is trading at a price exceeding its intrinsic value.
Noncontrolling Interest
Noncontrolling interest, also known as minority interest, represents the portion of a subsidiary company’s equity that is not owned by the parent company.
Acquisition Method
An accounting technique used in consolidating the financial statements of a group of companies when one acquires control over the other.
Consolidated Net Assets
The total assets minus total liabilities of a company and its subsidiaries, reported as a single figure in consolidated financial statements.
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