Examlex
Identify the reasons why Starbucks is ranked number one in the area of corporate responsibility according to Fortune Magazine.
Equity Accounting
A method of accounting whereby an investor records its investment in an associate company at initial cost and subsequently adjusts the carrying amount for its share of the earnings and losses of the associate.
Reporting Entities
Organizations or entities that are required to prepare financial statements to provide information to external users such as investors, creditors, and regulatory agencies.
Control
The power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.
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