Examlex
Hargittai developed a tool to measure levels of digital literacy through analysing the familiarity with a list of key terms.
Consolidation
The process of combining the financial statements of separate but related entities into a single set of financial statements for the group.
Consolidated Net Income
The total net income of a parent company and its subsidiaries, after adjusting for intercompany transactions, reported as a single figure.
Equity Method
An accounting technique used when a company has significant influence over another company it invests in, typically reflected by owning 20% to 50% of the voting stock, where the investment is initially recorded at cost and adjusted thereafter for the post-acquisition change in the investor’s share of the investee’s net assets.
Reported Loss
Financial results showing that a company's expenses exceeded its revenues during a specific period, leading to a negative net income.
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