Examlex
According to Thomson, "A further objection to so using the term 'right' that from the fact that A ought to do a thing for B it follows that B has a right against A that A do it for him, is that it is going to make the question of whether or not a man has a right to a thing turn on how easy it is to provide him with it; and this seems not merely unfortunate, but metaphysically invalid."
Foreign Translation
The process of converting the financial statements of a company from one currency to another, often for consolidation and reporting purposes.
Goodwill
An intangible asset reflecting the excess value of a business above its net tangible assets, often arising from acquisitions.
Consolidated Balance Sheet
A financial statement showing the combined assets, liabilities, and equity of a parent company and its subsidiaries.
Acquisition Method
An accounting technique used to consolidate the financial statements of a parent company and its subsidiaries.
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