Examlex
Write a negation of the statement.
-All dinosaurs were carnivores.
Equity Method
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and subsequently adjusted for the investor's share of the investee's profits or losses.
Owns
The act of having legal possession or right to an asset or property.
Variable Interest Entity
A variable interest entity is a legal entity in which an investor holds a controlling interest that is not based on the majority of voting rights, leading to complex consolidation rules.
Consolidated Statements
Financial reports that aggregate the financial position and operating results of a parent company and its subsidiaries, showing the financial health and performance of the entire corporate group as a single entity.
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