Examlex
A visual programming language is a language that uses a visual or graphical interface for creating all source code.
Identifiable Net Assets
The assets and liabilities of a company that can be separately identified and valued during a merger or acquisition process.
Issued Capital
refers to the total value of a company's shares that have been sold and are held by shareholders.
Retained Earnings
The portion of net income left over for the business after it has paid out dividends to its shareholders, often reinvested into the company.
Investment Elimination Entry
An accounting entry made in the process of consolidating financial statements to remove the effects of intercompany investments and avoid double counting.
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