Examlex
Which of these activities will most likely result in an external benefit?
Equity Method
The Equity Method is an accounting technique used by firms to assess the profits earned through their investments in other companies, recording these profits as income from the investment.
Noncontrolling Interest
An equity interest in a subsidiary held by investors other than the parent company, reflecting a share of ownership not providing control.
Goodwill
A non-tangible asset formed during the acquisition of a company for a sum greater than the fair value of its net assets that can be identified.
Equity Method
An accounting technique used to record investments in other companies, where the investment is shown as an asset and changes in the investment's value are reflected in profits or losses.
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