Examlex
If the values in an SQL view are changeable through the view itself,the SQL command UPDATE is used to change the values.
Consolidated Income Tax Return
A single income tax return filed by a parent company and its subsidiaries, allowing for the consolidation of taxable income and tax payments to simplify tax reporting.
Significant Influence
This refers to the power to participate in the financial and operating policy decisions of an investee but is not control or joint control over those policies.
Intra-entity Transfers
Transactions involving the transfer of goods, services, or resources within the same legal entity.
Deferred Intra-entity Gross Profits
Profits resulting from intra-entity transactions that are not immediately recognized for accounting purposes but deferred to future periods.
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