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Is the proportionate interest goodwill method consistent with not allocating goodwill impairment losses against the indirect NCI?
Ombudsperson
An independent, impartial individual appointed to receive and investigate complaints from individuals or groups, offering a resolution or mediation.
Arbitration
A neutral third party issues a binding decision to resolve a dispute.
Active Listening
The practice of paying full attention, understanding, responding, and remembering what is being said in a conversation.
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