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Deferred Tax Assets
Financial items on a company's balance sheet that reduce future tax liability due to deductible temporary differences, carryforwards, and credits.
Consolidation
The process of combining the financial statements of a parent company with those of its subsidiaries, to present accounts as if the group were a single entity.
Adjustments
Changes made to preliminary financial statement figures to correct errors, account for prepayments, accruals, or to reflect a more accurate representation of the financial position.
Acquisition Method
An accounting technique used in consolidating the financial statements of a group in which a new acquisition is included.
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