Examlex
Why is the flexible-budget variance for revenues referred to as the selling-price variance?
Noncontrolling Interest
The portion of equity in a subsidiary held by investors other than the parent company, representing a minority stake that does not give its holders control over the company.
Intra-entity Purchases
Buying activities of goods or services conducted between departments or divisions within the same entity.
Equity Method
An accounting technique used to assess the profits earned by an investment in another company, recognizing such profits proportional to ownership share.
Intra-entity Purchases
Transactions involving the exchange of goods or services between entities within the same parent company, often leading to consolidation adjustments.
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