Examlex
The following information pertains to Stan Corporation for 2011: Environmental External Failure costs amount to what percentage of total operating costs?
Entity Method
an approach in accounting where the financial transactions of a parent company and its subsidiaries are kept separate, instead of being consolidated.
Consolidated Shareholders' Equity
Represents the total equity interest in a company, including common stock, preferred stock, retained earnings, and accumulated other comprehensive income, as shown in the consolidated financial statements.
Parent-Company Extension Method
A method in accounting where the parent company extends its financial statements to include the financial activities of its subsidiaries as if they are part of the parent company itself.
Consolidated Shareholders' Equity
The total amount of equity attributed to shareholders of the parent company and its subsidiaries, after eliminating intra-group transactions and balances.
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