[Solved] According to Eaton, what levels of cause and effective operate in the harm hypothesis, what variables operate at each level, and what kinds of harms could potentially be caused by pornography? Parent Entity: A company that has control over one or more subsidiaries, owing enough of their stock to influence their operations. AASB 10: An Australian Accounting Standards Board standard that sets out the principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities. Consolidated Financial Statements: Financial statements that combine the financial information of a parent company and its subsidiaries into one document. Non-controlling Interest: A minority ownership in a subsidiary that is not large enough to exert control over the company, reflected within the equity section of the consolidated financial statements.