Examlex
Companies that do not understand their customers' needs will likely lose customers but not lose profitability.
Non-Controlling Interest
The equity in a subsidiary not attributable directly or indirectly to the parent company, often shown separately in the consolidated financial statements.
Carrying Value
The amount at which an asset or liability is recognized in the balance sheet, considering depreciation, amortization, or impairment.
Unamortized Premium
The portion of the bond premium that has not yet been amortized or gradually written off against earnings over the bond's life.
Par-Value Approach
An accounting method that assigns a nominal value to the shares of a corporation, which may bear no correlation to the market value of those shares.
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