Examlex
Among countries with per capita GDP in 2006 greater than $24,000,
Cost Method
An accounting approach where investments are recorded at their acquisition cost, without adjustment for increases or decreases in market value.
Goodwill
An intangible asset arising when a company acquires another for more than the fair value of its net identifiable assets.
Retained Earnings
Profits that a company has earned to date, less any dividends or other distributions paid to investors.
Non-controlling Interest
The share of ownership in a subsidiary that doesn't belong to the parent company.
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