Examlex
Norms are expected behavior patterns attributed to someone who occupies a given position in a social unit.
Gross Profit
The financial gain obtained after subtracting the cost of goods sold from the total revenue generated from sales.
Voting Stock
Shares that give the shareholder the right to vote on company matters, such as electing directors or approving corporate policies.
Consolidations Under IFRS
The process of merging the financial results of subsidiary companies with those of the parent company according to the International Financial Reporting Standards.
Noncontrolling Interest
refers to the portion of equity in a subsidiary not held by the parent company, often reflected as a separate component of equity in the consolidated financial statements.
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