Examlex
According to Ebbinghaus's research:
Subsidiary
A company that is controlled by another company, typically through majority share ownership.
Fair Value
The value obtained for offloading an asset or incurred in passing on a liability in a smooth transaction among those active in the market on the evaluation date.
Bonds Payable
Long-term debt securities issued by a company, promising to pay a specified sum of money at a future date.
Straight Line Amortization
A method of gradually reducing the book value of an intangible asset over its useful life in equal installments.
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