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Consolidation Process
The method by which a company combines and presents the financial results of its subsidiary entities along with its own.
Intercompany Transactions
Intercompany transactions are financial dealings between entities within the same corporate group, encompassing transfers of goods, services, or funds.
Fair Value Increments
Increases in the value of an asset to reflect its current market price rather than its book value or purchase price.
Entity Method
A method of consolidation that treats all companies involved as a single, unified entity for financial reporting purposes.
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