Examlex
The famous Greek philosopher Aristotle could be thought of as a taxonomist since he identified and grouped organisms.
Dividends
A distribution of a portion of a company's earnings, decided by the board of directors, to a class of its shareholders.
Noncontrolling Interest
Represents the portion of equity in a subsidiary not attributable, directly or indirectly, to the parent company.
Preferred Stock
A class of ownership in a corporation that has a higher claim on its assets and earnings than common stock, typically with fixed dividends.
Variable Interest Entities (VIEs)
Entities in which an investor holds a controlling interest that is not based on a majority of voting rights, requiring special accounting treatment under financial reporting standards.
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