Examlex
The capacity to do work is a definition of
Voting Power
Refers to the rights of shareholders to vote on corporate matters, typically exercised during annual general meetings and special resolutions.
Investments In Associates
Investments where the investor has significant influence (typically 20-50% ownership) over the investee but does not control it.
Measured At Cost
An accounting principle where an asset is recorded on the balance sheet based on its original purchase price, including all costs necessary to get it ready for its intended use.
Consolidated Financial Statements
Financial statements of a group in which the assets, liabilities, equity, income, expenses, and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity.
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