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Which of the following is not a tool for controlling the money supply?
Reporting Date
The date at the end of a reporting period for which financial statements are prepared, reflecting the financial position and results of operations.
Consolidation Worksheet
A tool used in the preparation of consolidated financial statements, aiding in the combination of the parent company's and its subsidiaries' financial information.
Inventories
Assets held for sale in the ordinary course of business, in the process of production for such sale, or in the form of materials or supplies to be consumed in the production process.
Parent Entity
A company that has control over one or more subsidiaries.
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