Broadly speaking, control is the power/ authority to direct and manage (people's behavior, course of events, things, etc.) In accounting,...

The returns that are not fixed (by contract or contractual arrangements) and have the potential to vary depending on how...

An investor controls an investee when the former has power over the latter. Control is also manifested in the exposure...

An entity (investee) over which an investor can exercise significant influence (but not control, as is the case with a...

All items (assets and liabilities) that are not reported on the statement of financial position (balance sheet) of an entity....

It stands for off balance sheet; all items (assets and liabilities) that are not reported on the statement of financial...

A type of dilution in which voting power of existing common shareholders (or owners) decreases. Voting power is the percentage...

A type of dilution in which voting power of existing common shareholders (or owners) decreases. Voting power is the percentage...

A stake or ownership interest in an entity that is large enough to dominate any stockholder's motion and action. This...

It stands for non-controlling interest; a stake in an entity that constitutes less than 50% of the total shares that...