Examlex
The vertebrae are classed according to shape as short bones.
Joint Operation
An arrangement where two or more parties undertake an economic activity that is subject to joint control, where the parties have rights to the assets and obligations for the liabilities.
One-Line Method
An accounting technique used in the consolidation of financial statements where a parent company reports the net assets and results of a subsidiary in a single line.
Joint Venture Liabilities
The financial obligations that are incurred jointly by partners in a venture, which must be settled together.
Line-by-Line Method
A consolidation technique where the parent company combines its subsidiary's assets, liabilities, income, and expenses line by line into its own financial statements.
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