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Intelligence quotient (IQ) tests are used to measure an individual's probable performance in school and similar settings. Name the two most widely-used adult intelligence tests and explain the principle of adaptive testing.
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Dividends declared by a subsidiary prior to being acquired or controlled by the parent company.
Final Dividend
The last dividend payment made by a company to its shareholders for a fiscal year, after the company's final annual earnings are known.
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Adjustments made to account for the tax implications of differences between accounting and tax treatments of items, ensuring financial statements reflect future tax liabilities or assets.
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Services provided by one entity within a corporate group to another entity within the same group.
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