Examlex
What are six forms of intergroup relations?
Pooling Of Interests
An accounting method for business combinations where the assets and liabilities of the merging entities are combined at book value, rather than adjusted to fair value.
Consolidated Financial Statements
Financial documents that represent the combined operations of a parent company and its subsidiaries, showing the financial health of the entire corporate group.
Market Values
The current price at which an asset or service can be bought or sold in a competitive marketplace.
Unrealized Holding Gain
A profit that exists on paper resulting from an investment that has increased in value but has not yet been sold.
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