Examlex
Describe a monitoring plan used to evaluate the actual performance of a work unit.
Parent-Company Extension Method
An accounting approach used in consolidation, where the parent company's financial statements extend to include the subsidiary's transactions and balances.
Goodwill
Goodwill is an intangible asset that arises when a company acquires another business for more than the fair value of its net identifiable assets.
NCI
Non-Controlling Interest, which refers to the equity in a subsidiary not attributable, directly or indirectly, to the parent company.
Common Shares
Equity securities representing ownership in a company, giving holders voting rights and a share in the company's profits via dividends.
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