Examlex
Prosocial behaviour includes the concepts of:
Corporate Groups
A collection of parent and subsidiary companies that function as a single economic entity through a common source of control.
Indirect Ownership Interests
Ownership in a company that is not held directly by the owner but through a chain of intermediary entities.
Sequential Consolidation Method
A process in accounting where the financial results of subsidiary companies are consolidated with the parent company's financial statements one after another, usually in the order of acquisition.
Sequence of Consolidation
The order in which different financial statements are combined during the consolidation process of a group of companies.
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