Examlex
What is the general term for the inward movement of tissue between the ribs during inspiration due to increased negative intrapleural pressure generated during respiratory distress?
Consolidated Gain or Loss
The combined profit or loss of a parent company and its subsidiaries, reported in the consolidated financial statements.
Statement of Cash Flows
A financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, breaking the analysis down to operating, investing, and financing activities.
Noncontrolling Interest
A portion of equity in a subsidiary not held by the parent company, representing minority shareholders' interest in the subsidiary's net assets.
Indirect Method
A technique for preparing cash flow statements where net income is adjusted for changes in balance sheet accounts to reflect cash inflows and outflows.
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