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What focus of analysis is shared by the conflict and functional perspectives?
Consolidated Financial Statements
Financial reports that combine the accounting information of a parent company with its subsidiaries into one document.
International Subsidiary
An international subsidiary is a company that is wholly or partially owned by another company, called the parent company, and is located in a country different from where the parent company is situated.
Debt Securities
Financial instruments indicating a debt owed by the issuer to the holder, typically in the form of bonds, bills, or notes.
Available-for-sale Securities
Financial assets not classified as held-to-maturity or trading securities, and can be sold in the market.
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