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The processes of assimilation and accommodation were most clearly highlighted by
Shareholder's Equity
The residual interest in the assets of a corporation after deducting liabilities, representing the ownership stake of shareholders.
NCI
Non-controlling interest, which represents the portion of a subsidiary not owned by the parent company, showing up in the consolidated financial statement.
Consolidation Adjusting Entries
Journal entries made in the process of preparing consolidated financial statements to eliminate intercompany transactions and balances.
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