Examlex
Which of the following items is the most important principle in the "fundamental statements of accepted conduct"?
Unrealized Profits
Gains on investments or assets that have increased in value but have not yet been sold or cashed in.
Downstream Transactions
Transactions where a parent company sells to, buys from, or otherwise transacts with its subsidiary, affecting the financial statements of both entities.
Gross Profit Percentage
A financial metric that indicates the portion of revenue that exceeds the cost of goods sold, expressed as a percentage.
Non-Controlling Interest
The portion of equity interest in a subsidiary not attributable to the parent company, representing minority shareholders' claim on assets and earnings.
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