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The historical double standard is:
Financial Merger
A financial merger is a consolidation of two or more companies, primarily for financial gains, improving capital, or enhancing corporate strength through combined resources.
Columbia Pictures
A major American film studio and subsidiary of Sony Pictures, focusing on the production, marketing, and distribution of films and television content.
Subsidiary
A company controlled by a parent company.
Accounting Method
A set of rules and procedures used to determine when and how income and expenses are recognized and recorded in a company's financial statements.
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