Examlex
Discuss the potential liability for defamation that can result from the use of performance appraisals.
Controlling Interest
Ownership interest in a business entity that gives the holder the power to direct or influence the direction of management and policies.
Consolidation Worksheet
An instrument utilized for creating combined financial reports that merges the finances of a parent entity with those of its subsidiary companies.
Goodwill Impairment
An accounting process involving the reassessment of the value of goodwill on the balance sheet and reducing it if its market value has declined below the carrying value.
Noncontrolling Interest
Noncontrolling interest is a financial stake in a subsidiary held by investors other than the parent company, reflecting their share of the subsidiary's net assets and earnings.
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