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Which relation is NOT a function?
Consolidated Financial Statements
Combined financial statements of a parent company and its subsidiaries, presenting the financial position and results of operations as a single entity.
Information Overload
A situation where an individual is exposed to more information than they can effectively process or manage.
Excess Cash
Surplus funds that exceed the normal operating needs of a business, often invested in short-term securities or used for acquisitions.
Fair Value Adjustment
An accounting process of updating the reported value of an asset or liability to reflect its current market value.
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