Examlex
The crystal field splitting energy, Δ,
Cost Of Goods Sold
Direct costs attributable to the production of goods sold by a company, including material and labor.
Parent's Share
The proportion of equity held in a subsidiary by the parent company, often representing controlling interest.
Goodwill
An intangible asset that arises when a company acquires another company for a price higher than the fair value of its net identifiable assets.
Consolidation Approach
A method in accounting where the financial statements of a parent company and its subsidiaries are presented as one.
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