Examlex
Events that occur in public view almost always can be
Non-Controlling Interest
A shareholder or equity interest in a corporation that is not large or significant enough to confer control over the business.
Entity Method
An accounting approach used in preparing consolidated financial statements where investments in subsidiaries are recorded at cost and adjusted for the parent company's share of the subsidiaries' post-acquisition profits or losses.
Shareholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities, representing the owners' claim on the business assets.
Accumulated Depreciation
The cumulative depreciation of an asset up to a single point in its life, reflecting the decrease in value due to wear and tear, age, or obsolescence.
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