Examlex
Which of the following statements best expresses the relationship between learning disabilities and mental retardation?
Consolidation Worksheet
A tool used in the preparation of consolidated financial statements to combine the financial information of a parent company with its subsidiaries.
Subsidiary Entity
An entity that is controlled by another entity, the control often being evidenced through ownership of more than half of the voting rights or through other means of control.
Consolidation Adjustment
Adjustments made to eliminate intercompany transactions and balances during the preparation of consolidated financial statements for a group of companies.
Inventories
Goods or materials that a business holds for the purpose of sale or production.
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