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Which of the following is one of the views held by James Madison?
Potential Rights
Rights that currently do not exist but may be obtained in the future, providing the holder with the ability to influence control or decision-making.
Consolidated Financial Statements
Financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent company and its subsidiaries as a single economic entity.
Key Management Personnel
Those persons having authority and responsibility for planning, directing, and controlling the activities of the entity, directly or indirectly.
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