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For which reason are individual theories becoming more appealing?
Realized Profits
Refers to the gains earned and received from the sale of assets or investments, distinguished from those merely existing on paper.
Intercompany Sales
Transactions involving goods or services exchanged between subsidiaries within the same corporation, often used for internal accounting and tax purposes.
Unrealized Profits
Gains on investments or assets that have increased in value but have not yet been sold or cashed in.
Downstream Transactions
Transactions where a parent company sells to, buys from, or otherwise transacts with its subsidiary, affecting the financial statements of both entities.
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