Examlex
Handicapism is a set of assumptions and practices that promotes
Line-by-Line Method
A method of consolidation where the parent company's and its subsidiaries' financial statements items are added together line by line.
Jointly Controlled Operations
Business activities that are managed and operated under the joint control of two or more entities, sharing both the benefits and obligations.
Operating Activities
These are the day-to-day activities of a business related to its primary operations, such as selling products or providing services, which are reflected in the cash flows of a company.
Cash Flow
The total amount of money being transferred into and out of a business, especially affecting liquidity and overall financial health.
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