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Appendix B
Often refers to a specific section within a document or standard that provides additional details or clarifications.
Foreign Subsidiary
A company that is partially or wholly owned but controlled by a parent company situated in another country.
Australian Parent Company
A company based in Australia that holds controlling interest in one or more subsidiary companies.
Consolidating Financial Statements
The process of combining the financial statements of a parent company with those of its subsidiaries to present as one set of financial statements.
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