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Exchange Transaction

A transaction (contrary to a non-exchange transaction) in which an entity receives assets or services from another and directly gives...

Non-Exchange Transaction

A transaction that is not an exchange transaction. In other words, it is a transaction whereby an entity either receives...

Non-Exchange Liability

A liability that results from a non-exchange transaction. It is a liability incurred by an entity without directly receiving any...

Controlling Interest

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

NCI

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

Non-Controlling Interest

A stake in an entity that constitutes less than 50% of the total shares that are controlled by voting rights....

Minority Interest

A stake in an entity that constitutes less than 50% of the total shares that are controlled by voting rights....