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Some Hindu scriptures describe the universe in ways consistent with the big bang theory.
Group Formation
The process of creating a collective of companies under a parent company for operational, tax, or strategic purposes.
Reporting Entity Concept
An accounting principle that states only entities that impact the economic decisions of users by providing relevant and reliable financial information should prepare and present financial statements.
Controlled Group
A group of two or more entities that are connected through common ownership, allowing for centralized control and management.
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