Examlex
____________ reliability measures agreement between judges on a test item, whereas ____________ reliability measures agreement between observers of behavior.
Foreign Subsidiary
A company that is completely or partially owned and controlled by another company, but operates in a different country than the parent company.
Functional Currency
The currency of the primary economic environment in which an entity operates, usually reflected in its financial statements.
Assets and Liabilities
The resources owned by a company or individual that have value (assets) and the obligations owed to others (liabilities).
Common Shares
Units of ownership in a corporation, giving holders a proportion of the voting rights and potential dividends.
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