Examlex
Discuss the challenges associated with implementing training and development programs.
Equipment Account
An account on a company's balance sheet that reports the value of the company's ownership in equipment, adjusted for depreciation.
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.
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