Examlex
Table column characteristics can be edited in the MySQL Table Editor.
General Purpose Financial Statements
Financial reports prepared by a company to meet the information needs of external stakeholders who are not in a position to demand reports tailored to their own needs.
Parent Entity
A company that controls, directly or indirectly, one or more subsidiaries.
Subsidiary
A firm overseen by another entity, commonly known as the parent company, which holds over 50% of its voting shares.
Non-controlling Interest
The equity in a subsidiary not attributable directly or indirectly to the parent company, representing the share of equity interests held by other investors.
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