Examlex
The powers most likely to generate resistance from employees are legitimate and reward powers.
Investment in Subsidiary
Refers to the holding of shares or interests by one company (the parent company) in another company (the subsidiary).
Goodwill
A non-material asset generated from purchasing another company at a cost exceeding the fair market value of its tangible net assets.
Paid-In-Capital Accounts
Accounts representing the funds contributed by shareholders over and above the nominal value of the shares; it's an equity item on the balance sheet.
Consolidating Journal Entry
A journal entry made in the process of combining the financial statements of several departments or subsidiaries into a single set of statements.
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