Examlex
The function of the role of an orienter in a group is to
Alternative Reporting Formats
Refers to various formats a company may use to present its financial statements, outside of the standard formats.
Joint Venture
A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific project or business activity.
Joint Operation
An arrangement where two or more parties undertake an economic activity that is subject to joint control, where the parties have rights to the assets and obligations for the liabilities.
One-Line Method
An accounting technique used in the consolidation of financial statements where a parent company reports the net assets and results of a subsidiary in a single line.
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