Match the Following Terms to Their Correct Definition

Match the following terms to their correct definition:
-any voting shares not held by the parent in situations where consolidation is required because the investor acquires between 50-100% of the investee's shares

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