Examlex
A parcel of air,with less than 100% relative humidity,that is rising because of heat energy derived from the surface is
Consolidating
The process of combining financial statements from different entities within a single corporate group to provide a single set of financial statements.
Foreign Subsidiary
A company owned or controlled by another company (the parent company) but located and operating in a foreign country.
Cumulative Translation Adjustment
An entry in the accumulated other comprehensive income section of a translated balance sheet summarizing the gains or losses from currency translation differences.
Remeasurement Gain or Loss
A financial result that occurs when the value of a foreign currency transaction is adjusted to reflect exchange rate changes at the balance sheet date.
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