Examlex
A statement of comprehensive income is presented in
Merger
The combination of two or more companies into a single entity, usually by one company acquiring the assets and businesses of the other.
Consolidation
The act of combining multiple entities, assets, or processes into a single, more effective and efficient unit.
Short-form Merger
A method of merger where a parent company merges with a subsidiary and doesn't require approval from the subsidiary's shareholders.
Parent Corporation
A company that owns enough voting stock in another firm to control management and operations by influencing or electing its board of directors.
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