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What are the "baby blues"?
Non-Controlling Interest
The portion of equity in a subsidiary not owned by the parent company, reflecting minority shareholders' stake in the entity's net assets.
Equity Method
An accounting technique used to record investments in other companies, where the investment's value is adjusted based on the investor's share of the investee's profit or loss.
Acquisition Differential
The difference between the cost of acquiring a company and the sum of the fair market values of the identifiable assets acquired minus liabilities assumed.
Equity Method
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and adjusted thereafter for the investor's share of the investee's net income or loss.
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