ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CONTROL PREMIUM Definition
CONTROL PREMIUM is an amount (expressed in either dollar or percentage form) by which the pro rata value of a controlling interest exceeds the pro rata value of a non-controlling interest in a business enterprise, that reflects the power of control.
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RECOGNIZE or RECOGNITION is the recording of a revenue or expense item in a given accounting period.
NGULTRUM is a currency of Bhutan.