Examlex
Which of the following are computer programs that enable users to interact,create and share data online?
Reporting Entity Concept
An accounting principle that states only entities that impact the economic decisions of users by providing relevant and reliable financial information should prepare and present financial statements.
Controlled Group
A group of two or more entities that are connected through common ownership, allowing for centralized control and management.
Controlled Entities
These are entities over which another entity (the parent) has control, typically through ownership of more than half of the voting rights or through other mechanisms.
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