Examlex
Which of the following documents can be used to assess risk and recommend internal controls?
Income Tax Reassessment
The process by which tax authorities review and possibly adjust the amount of income tax payable by an individual or corporation following the submission of tax returns.
Capital Asset
Long-term property or investment that is not easily sold or exchanged for cash without a substantial loss in value.
Consolidated Retained Earnings
The accumulated profits of a corporation and its subsidiaries after dividends have been paid out to shareholders.
Consolidated Statement
A financial statement that aggregates the financial position and operations of a parent company and its subsidiaries, presenting them as a single economic entity.
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