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Why is the master file backup procedure important?
Intra-entity Transfer
Transactions involving assets, liabilities, or services between subdivisions, subsidiaries, or related entities within the same parent company.
Consolidation Worksheet
A tool used in preparing consolidated financial statements, detailing the financial activity and balances of parent and subsidiary companies to present as a single entity.
Noncontrolling Interest
A shareholder's ownership in a portion of a subsidiary that is not enough to control or influence the subsidiary's decisions.
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