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Consolidated Financial Statements
Financial statements that present the assets, liabilities, equity, income, and cash flows of a parent company and its subsidiaries as one single entity.
Voting Stock
Shares that give the holder the right to vote on company matters, such as electing the board of directors.
Fair Value Option
An accounting option that allows companies to record certain financial assets and liabilities at their fair value, reflecting current market conditions.
Equity Method Investment
An accounting approach used for recording investments in subsidiary companies where the investor has significant influence but not full control.
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