Examlex
Describe the distinction between the g factor of intelligence and the s factor of intelligence as argued by Spearman.
Step Acquisition
The process of acquiring control over an investee in stages or steps over time, ultimately leading to consolidation.
Noncontrolling Interest
A shareholder's equity in a corporation that is less than the threshold required for control usually presented in consolidated financial statements.
Fiscal Year
A 12-month period used for accounting purposes and preparing financial statements, differing from the calendar year for some organizations.
Consolidated Financial Statement
A comprehensive financial statement that presents the overall financial position of a parent company and its subsidiaries as one single entity.
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