Examlex
How far above or below the ecliptic can the Sun move?
Consolidation
The process of combining the financial statements of two or more entities into one, typically within a group controlled by a parent company.
Unrealised Gains
Profits that have been made but not yet realized through a transaction, such as an increase in the value of an investment that has not been sold.
Intragroup Sales
Transactions where goods or services are exchanged between entities within the same group.
Non-depreciable Assets
Assets that are not subject to depreciation over time, typically because they do not wear out or lose their value from use.
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