Examlex
Complete the identity.
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Consolidation Adjustment
A process in financial accounting where adjustments are made to present a group of companies as a single economic entity in consolidated financial statements.
Intragroup Transactions
Transactions that occur between entities within the same group of companies, often for the purpose of internal record-keeping or consolidation purposes.
NCI
Stands for Non-Controlling Interest, which represents the portion of equity in a subsidiary not attributable to the parent company.
Inventories
Properties or goods designated for transaction in the usual operations of a business, those under production aimed at such transactions, or as components and inventories to be utilized in the manufacturing process or service delivery.
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