Examlex
By signing authorization cards,employees are communicating that they want a union to bargain collectively on their behalf.
Tax Effect
The impact of tax laws on the financial statements of a company, particularly concerning deferred tax assets and liabilities.
Consolidation
The process of combining the financial statements of a parent company with those of its subsidiaries to present as if the group of companies is a single entity.
Intragroup Advance
A loan or prepayment made between companies within the same corporate group, often for managing liquidity or financing purposes.
Consolidation Adjustment
Adjustments made to a parent company's financial statements to remove the effects of intercompany transactions when consolidating its subsidiaries' financial statements.
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