Examlex
Primary sources do not need to be verified when using them as sources for a social research study.
Intragroup Transactions
Financial transactions that occur between enterprises under common control, typically within the same corporate group.
Ownership Interest
The legal rights and claims a person or entity has over property or a company, often evidenced by shares or other forms of equity.
Non-controlling Interest
A portion of equity ownership in a subsidiary not owned by the parent company, representing a minority interest's share in the subsidiary's net assets and earnings.
Consolidation Worksheet
A tool used by accountants to combine the financial statements of a parent company with its subsidiaries, leading to consolidated financial statements.
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