Examlex
A child who thinks it gets dark so that she can sleep is demonstrating
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.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that guide the reporting of financial information globally.
Listed Public Company
A corporation whose shares are traded on a public stock exchange, allowing for widespread ownership by investors.
Protective Rights
Rights granted to minority shareholders or debt holders to protect their interest, which may include veto powers on major corporate actions.
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