Examlex
The social-conflict approach draws attention to
Goodwill
An intangible asset representing the excess value of a purchased company over the fair value of its identifiable net assets.
Non-Controlling Interest
A share of equity ownership in a subsidiary or joint venture which is not large enough to exercise control over the entity.
Impairment Loss
A decrease in an asset's recoverable amount below its carrying amount, leading to a write-down of the asset's value on the balance sheet.
Gross Margin
The difference between revenue and cost of goods sold divided by revenue, expressed as a percentage; it measures the profitability of selling goods.
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