Examlex
Explain the role that interest groups play in the pluralist democratic model.
Pushdown Accounting
The method of accounting for acquisitions where the purchase price of a subsidiary is reflected at fair value on the subsidiary's financial statements, rather than the parent company's.
Acquisition
The process or action in which one company purchases most or all of another company's shares or assets, effectively gaining control over the acquired company.
Consolidated Financial Statements
Financial statements that present the assets, liabilities, and operating results of a parent company and its subsidiaries as if the group were a single entity.
Ownership Percentage
The share of a company or property owned by an individual or entity, often expressed as a portion of 100%.
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