Examlex
A termolecular step in a reaction mechanism is a step that involves two molecules.
Income Tax Allocation
The process of assigning the income tax expense or benefit to various accounting periods or components.
ASPE
Accounting Standards for Private Enterprises; a set of accounting policies and principles developed for use by private companies in Canada.
Jointly Controlled Enterprises
A business arrangement between two or more parties who share control over the business operations and decision-making process.
Proportionate Consolidation
An accounting method where an investor entity combines its share of each of the assets, liabilities, income, and expenses of a jointly controlled entity with similar items, line by line, in its financial statements.
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