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Intragroup Merchandising Transactions
Transactions occurring between entities within the same group, often involving the sale and purchase of goods.
Unrealised Profits
Profits that have been earned on paper through an increase in value of assets but have not been realized through a transaction.
Consolidation Process
The method used in financial accounting to combine and report the financial statements of a parent company and its subsidiaries as one single entity.
Allocating Revenues
The process of assigning or distributing revenues to different accounts or periods based on criteria or rules.
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