Examlex
The relationship between the pressure and the volume of a gas expressed by Boyle's law holds true
Entity Method
An accounting technique used in consolidations, treating the parent and subsidiary as separate entities for the calculation of minority interest and consolidated net income.
Non-Controlling Interest
The portion of equity in a subsidiary not held by the parent company, reflecting the minority shareholders' share of the profits and losses.
Net Assets
The total assets of an entity minus its total liabilities, representing the owners' equity or net worth of the entity.
Fair Value
A market-based measurement of the price at which an asset could be bought or sold or a liability settled, under current market conditions.
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