Examlex
For a non-hibernating squirrel, the daily expenditure of metabolic energy is
Ownership Interest
The legal rights and claims a person or entity has over property or a company, often evidenced by shares or other forms of equity.
Non-controlling Interest
A portion of equity ownership in a subsidiary not owned by the parent company, representing a minority interest's share in the subsidiary's net assets and earnings.
Consolidation Worksheet
A tool used by accountants to combine the financial statements of a parent company with its subsidiaries, leading to consolidated financial statements.
Intragroup Sales
Intragroup sales involve transactions of goods or services between companies within the same corporate group, impacting consolidated financial statements.
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