Examlex
In a linked list,the sequence field holds the address of the next record in the logical sequence.
Consolidated Financial Statements
Financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent company and its subsidiaries as a single entity.
Double Counting
The error of including the same item or financial transaction more than once in a calculation or analysis, leading to inaccurate results.
Fair Value Option
An accounting strategy allowing companies to choose to value and report certain assets and liabilities at fair market prices.
Equity Method Investments
An accounting technique used by a company to record its investment in another company, where the investment gives the investor a significant influence over the investee.
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