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_____ involves evaluation to help determine whether the HRM function is meeting its objectives and effectively using its budget.
Fair Value Increment
The increase in the fair value of an asset over its previous book value, often recognized in the course of business combinations or revaluations.
Capital Assets
Long-term assets acquired or owned by a company that are used in its operations to generate income.
Consolidated Financial Statements
Financial statements that show the financial position, results of operations, and cash flows of a parent company and its subsidiaries as a single economic entity.
Direct Method
a way of preparing the cash flow statement where actual cash flows from operating activities are reported rather than adjusting net income on an accrual basis.
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