Examlex
In Microsoft Access,foreign keys are designated by using the Foreign Key button in the toolbar.
Reportable
Refers to information or actions that must be disclosed to regulatory authorities or in financial statements according to legal or regulatory requirements.
Combined Revenues
The total revenue generated by a group of companies or divisions consolidated into a single figure.
Commercial Substance
A situation where the risk, timing, or amount of the entity's future cash flows changes as a result of a financial transaction.
Equity Method
An accounting technique used by firms to assess the profits earned by their investments in other companies, where the investment is recorded at original cost and subsequently adjusted to reflect the investor's share of the net assets of the investee.
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