Examlex
What are the fundamental differences in examining internal and external environments when conducting a situation analysis?
Consolidated Financial Statements
Financial statements that aggregate the financial information of a parent company and its subsidiaries as if they were a single entity.
Parent
A term used to refer to a company that owns more than half of another company, making the latter a subsidiary.
Subsidiary Companies
These are companies that are controlled by another company, known as the parent company, through ownership of more than half of their voting stock.
Stock Investments Account
An account that records the cost of stocks that have been purchased as investments by a company.
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