Examlex
What type of liability has the Private Securities Litigation Reform Act of 1995 created for cases filed under federal statutory law? How did this change from previous legislation? How has this impacted the cases against auditors and the way cases are now presented?
Consolidated Balance Sheet
A financial statement showing the financial position of a parent company and its subsidiaries as if they were a single entity.
Fair Value
The gain expected to be received from an asset disposal or the amount necessary to cover a liability in a mutual transaction among market counterparts at the estimated date.
Equipment
Equipment consists of the tangible operational assets used by a business to conduct its operations and generate income.
Consolidated Balance Sheet
A financial statement that presents the assets, liabilities, and shareholders' equity of a parent company and its subsidiaries as one single entity.
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