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Trina is thinking about how many papers she has to do before the end of the term,how to mend things with her boyfriend,and how to earn enough money to buy her family presents for the holidays.In other words,Trina is thinking about ____.
Consolidations Under IFRS
The process of merging the financial results of subsidiary companies with those of the parent company according to the International Financial Reporting Standards.
Noncontrolling Interest
refers to the portion of equity in a subsidiary not held by the parent company, often reflected as a separate component of equity in the consolidated financial statements.
Stockholders' Equity
The residual interest in the assets of a corporation after deducting liabilities, representing the ownership interest of shareholders.
Foreign Currency Transaction
A transaction that involves the exchange of currencies or the undertaking of financial obligations denominated in a currency other than the entity’s functional currency, requiring conversion and possibly leading to foreign exchange gains or losses.
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