Examlex
________ were developed to make systems developers' work easier and more consistent.
Cash Dividends
Payments made by a corporation to its shareholders from its profits or reserves.
Primary Beneficiary
The primary beneficiary is the entity that has the controlling financial interest in a variable interest entity, and thus is the party that consolidates the entity's financial statements with its own.
Consolidation
The process of merging multiple financial statements of a parent company and its subsidiaries into a single, aggregated document for reporting purposes.
Intra-Entity Transactions
Transactions that occur between divisions or units within the same company, often used for internal accounting purposes.
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