Examlex
Which of the following keys opens or closes the Property Sheet?
Non-Controlling Interest (NCI)
It represents the equity in a subsidiary not attributable, directly or indirectly, to the parent company.
Proportionate Consolidation Method
A method of accounting where a parent entity combines its share of the subsidiary's assets, liabilities, incomes, and expenses line by line into its financial statements.
Non-Controlling Interest (NCI)
A portion of the equity in a subsidiary not attributable, directly or indirectly, to a parent company, reflecting the minority shareholders' stake.
Consolidated Balance Sheet
A financial statement that presents the assets, liabilities, and shareholders' equity of a parent company and its subsidiaries as a single entity.
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