Match the Following Terms to Their Correct Definition

Match the following terms to their correct definition:
-situation where the investor owns more than 50% of the outstanding common shares and is therefore deemed to own the investee

A) equity security
B) debt security
C) passive
D) significant influence
E) control
F) parent
G) subsidiary
H) goodwill
I) business combination
J) minority interest
K) fair value method
L) unrealized gains and losses
M) equity method
N) consolidation worksheet