Examlex
A constant presence of a disease within a population is referred to as:
Proportionate Consolidation Method
A method of accounting where a parent entity combines its share of the subsidiary's assets, liabilities, incomes, and expenses line by line into its financial statements.
Non-Controlling Interest (NCI)
A portion of the equity in a subsidiary not attributable, directly or indirectly, to a parent company, reflecting the minority shareholders' stake.
Consolidated Balance Sheet
A financial statement that presents the assets, liabilities, and shareholders' equity of a parent company and its subsidiaries as a single entity.
Consolidated Retained Earnings
The portion of earnings not distributed as dividends to shareholders and consolidated from both the parent company and its subsidiaries.
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