Examlex
What is the minimum number of photons needed to make one molecule of O2 during photosynthesis?
Consolidation Worksheet
A tool used by accountants to combine the financial statements of a parent company with its subsidiaries, leading to consolidated financial statements.
Intragroup Sales
Intragroup sales involve transactions of goods or services between companies within the same corporate group, impacting consolidated financial statements.
Non-controlling Interest
A shareholder's equity in a portion of a subsidiary that is not owned, directly or indirectly, by the company which owns more than half of the subsidiary.
Consolidated Group
A group of companies composed of a parent and its subsidiaries, whose financial statements are prepared as one entity.
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