Examlex
According to Kohlberg, at the conventional level of moral reasoning, moral decisions:
One-Line Method
An accounting technique used for combining the financial statement of a parent company and its subsidiary by reporting the investment in a single line.
Line-by-Line Method
An approach in preparing consolidated financial statements where the income and expense items of the parent and subsidiary are added together line by line.
Proportionate Consolidation
A method of accounting where a parent company includes its share of the subsidiaries' revenues, expenses, assets, and liabilities in its financial statements proportionately.
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