Examlex
Like a Sub procedure header,a Function procedure header includes the As dataType section.
Business Combination
A transaction or event in which an acquirer gains control over one or more businesses, typically involving mergers, acquisitions, or consolidations.
Parent-subsidiary
The relationship between two corporations in which one corporation, the parent, owns sufficient voting stock in another corporation, the subsidiary, to control its board of directors.
Economic Entity
A unit in the economy that is capable of control over resources, incurring liabilities, and engaging in business activities.
Combined Financial Statements
Financial statements that present the assets, liabilities, and operating results of two or more affiliated companies as if they were a single economic entity.
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