Examlex
Which of the following is NOT related to optimism?
Elimination
In accounting, the process of removing intercompany transactions from the financial statements of a consolidated group.
Consolidated Financial Statements
Financial reports that aggregate all financial information of a parent company and its subsidiaries, showing the group's overall financial performance and position.
Parent's Share
The portion of equity interest in a subsidiary held by the parent company, reflecting its claim on the subsidiary's assets and income.
Unrealized Profits
Profits that have been recognized in the accounting records but have not yet been realized through the receipt or payment of cash or other assets.
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