Examlex
The harshest form of leadership is that demonstrated by the consultative leader who is convinced that he or she is a true participative leader.
Adjusted
Modified or changed financial statements or data to reflect more accurately the economic reality.
Negative NCI
A scenario where the non-controlling interest (minority interest) in a subsidiary has a debit balance, indicating that the subsidiary has incurred losses.
Accounting Standards
These are established rules and guidelines fiscal reporting must follow to ensure consistency, reliability, and comparability of financial statements.
Consolidated Financial Statements
Financial statements that aggregate the financial position, results of operations, and cash flows of a parent company and its subsidiaries, presenting them as a single economic entity.
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