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Which of the following is a criterion for an effective visual aid?
Intra-entity Transfers
Transactions occurring between divisions or units within the same company, affecting financial statements without impacting the consolidated financial position.
Consolidated Income Tax Return
A single income tax return filed by a group of affiliated corporations, treating the entire group as a single taxpayer.
Subsidiaries
Companies that are controlled by another company, known as the parent company, through ownership of a majority of voting stock.
Separate Return
A tax return filed by an individual or entity separately from other entities or individuals, particularly in the context of married couples filing separately.
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