An entity in which another entity (an investor) places its investments, and by virtue of which the latter (the investor)...

An entity in which another entity owns or holds a minority interest (non-controlling interest). An investment in an affiliate is...

A transfer of assets (net assets) or an exchange of equity interests among entities (two entities or more, one being...

In accounting, substance (economic substance) of a transaction means its actual or original nature, irrespective of the way it is...

The exit value of an asset is the monetary amount (CEV, cash equivalent value) that the asset could be exchanged...

The exit value of an asset is the monetary amount (NRV, net realizable value) that the asset could be exchanged...

A measure of value that represents the value obtained- in the past  (i.e., the price received in a past transaction)...

The exit value of an asset is the monetary amount (net realizable value) that the asset could be exchanged for...

The exit value of an asset is the monetary amount (cash equivalent value) that the asset could be exchanged for...

The exit value of an asset is the monetary amount that the asset could be exchanged for if sold currently...