Examlex
A descriptive measure of the strength of linear association between two variables is the
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.
Stockholders' Equity
The residual interest in the assets of a corporation after deducting liabilities, representing the ownership interest of shareholders.
Foreign Currency Transaction
A transaction that involves the exchange of currencies or the undertaking of financial obligations denominated in a currency other than the entity’s functional currency, requiring conversion and possibly leading to foreign exchange gains or losses.
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