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The key criterion for the consolidation of the separate financial statements of entities is:
Positive Psychology
An area of psychology focused on what can make our lives better and what might make us happier.
Competence And Autonomy
The ability of an individual to effectively perform tasks and make choices without external influence.
Extrinsic Motivation
Motivation driven by external rewards such as money, fame, grades, and praise.
Autonomy
The capacity to make an informed, uncoerced decision independently, often emphasized as an important aspect of personal development and psychological health.
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