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An edit test is considered to be which type of control?
Noncontrolling Interest
A stake in a corporation where the shareholder owns less than a majority of the company's shares, without significant control over its strategic decisions.
Equity Method
An accounting technique used by a company to record its investment in another company when it has significant influence but not full control.
Consolidated Financial Statements
Financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent company and its subsidiaries as one single entity.
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