Examlex
The paralleling technique is also called the:
Goodwill Impairment Losses
are losses recognized when the carrying amount of goodwill exceeds its recoverable amount.
Indirect NCI
Refers to a non-controlling interest in an entity that is owned through another subsidiary rather than directly.
Allocation of the Dividend
The process of distributing a portion of a company's earnings, decided by the board of directors, to its shareholders in proportion to their shareholding.
Parent
A company that holds a controlling interest in one or more subsidiaries, often by owning more than half of their stock.
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