Examlex
Which of the following is a steroid?
Consolidated Balance Sheet
A financial statement that combines the assets, liabilities, and equity of a parent company and its subsidiaries, presenting them as a single entity.
Book Value
The net value of an asset according to its balance sheet account balance, taking into account depreciation or amortization.
Fair Value
The sum obtained from disposing of an asset or incurred when transferring a liability in a structured deal with market participants at the time of assessment.
Noncontrolling Interest
A share in the equity of a subsidiary not owned by the parent company, reflecting minority shareholders' interests.
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