Examlex
The components of postretirement benefit expense are similar to the components of pension expense. How does the service cost component differ between the two expenses?
Consolidated Net Income
The total net income of a parent company and its subsidiaries after eliminating intercompany transactions, presented in a consolidated financial statement.
Non-Controlling Interest
The portion of equity in a subsidiary not attributable, directly or indirectly, to a parent company.
Intercompany Profits
Profits that arise from transactions between companies under the same parent company, usually eliminated during consolidation of financial statements.
Non-controlling Interest
An ownership stake in a corporation where the stake does not grant the investor sufficient voting power to dictate corporate policy.
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