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Fair Value Enterprise Method
An accounting approach for valuing a subsidiary company at its current market value rather than its book value or cost in the financial statements of a parent company.
Identifiable Net Assets
Assets that can be separately identified and measured apart from the business entity, often relevant in the valuation of companies for acquisition or reporting purposes.
Non-Controlling Interest
The portion of equity in a subsidiary not owned directly or indirectly by the parent company.
Fair Value Enterprise Method
A valuation method where a business is valued based on the present value of its projected future earnings or cash flows, adjusted to their market value.
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