Examlex
What process involves the changing of a program's internal structure without changing the way the program works?
Reconciliation
The process of ensuring two sets of records (usually the balances of two accounts) are in agreement, by identifying discrepancies and making necessary adjustments.
Consolidated Information
Financial information that combines the accounting records of a parent company and its subsidiaries into one set of financial statements, as if they were a single entity.
Separate Financial Statements
Statements presented by a parent or an investor with joint control of, or significant influence over, an investee, in which the investments are accounted for at cost in accordance with AASB 9 / IFRS 9.
Repurchased Shares
Shares bought back by the issuing company, reducing the amount of outstanding stock on the open market.
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