Examlex
What are the two operating arms of the Advertising Self-Regulatory National Advertising Review Council (ASNARC)? Briefly explain the function of each.
Noncontrolling Interest
A portion of the equity in a subsidiary not owned by the parent company, representing minority shareholders' interest in the subsidiary's net assets.
Intra-entity Transactions
Transactions that occur between two parts of the same company, often used in the context of consolidating financial statements.
Voting Common Stock
Shares that give the holder the right to vote on company matters, such as elections for the board of directors.
Consolidated Financial Statements
Financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent company and its subsidiaries as a single entity.
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