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The continent that existed about 200 mya, from which the modern continents ultimately emerged, is called
Reporting Entities
Organizations or entities that are required to prepare financial statements to provide information to external users such as investors, creditors, and regulatory agencies.
Control
The power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee without having control or joint control over those policies.
Presumptive Test
A preliminary test based on presumptions established by criteria or evidence that suggests or implies a certain condition or outcome.
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