Examlex
____ ensures that users do not change values inadvertently that are critical to the worksheet.
Book Value
The net value of a company's assets minus its liabilities, representing the equity value of the company from an accounting perspective.
Fair Value
The price at which an asset could be bought or sold or a liability settled, between knowledgeable, willing parties in an arm's length transaction.
Variable Interest Entity
A legal entity in which an investor holds a controlling interest that is not based on the majority of voting rights.
Consolidation
The process of combining financial information from several departments or subsidiaries within a company into a single financial statement.
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