Examlex
Parallel construction occurs when a writer uses the same grammatical pattern to express similar ideas.
Inventories Balance
The total value of a company's raw materials, work-in-progress, and finished goods that are considered current assets on a balance sheet.
Parent Entity
A company that owns more than half of another company's stock and has control over it, making the latter a subsidiary.
AASB 12/IFRS 12
Disclosures of Interests in Other Entities, a standard that sets the requirements for disclosing information about an entity's interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities.
Voting Rights
Rights granted to shareholders to vote on company matters, such as electing the board of directors or approving corporate policies.
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