Examlex
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Acquisition
The process of obtaining control of another company or business asset through purchase, merger, or another method.
Recording
The process of documenting financial transactions in the accounting records of a business.
Consolidation Entry A
An accounting entry made to adjust or combine financial information from separate entities during consolidation.
Consolidation Worksheet
A tool used in the preparation of consolidated financial statements that helps in adjusting and combining the financial information of parent and subsidiary entities.
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