Examlex
When a partnership is liquidated, its business is ended.
Preference Shares
Equity securities that have preferential rights compared to common shares, often regarding dividends and asset distribution.
Consolidated Retained Earnings
The cumulative earnings or profits of a corporation and its subsidiaries after dividends have been paid out, as shown on the consolidated balance sheet.
Unrealized Intercompany Profits
Profits resulting from transactions between companies within the same group that have not yet been realized outside of the group.
Equity Method
A method of accounting for an investment where the investor recognizes income based on its share of the investee's profits or losses, adjusting the carrying amount of the investment.
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