Examlex
The process view provides a basis for viewing an entire business as a system of interconnected processes.
Upstream Intra-Entity Profits
Profits realized from transactions between a parent company and its subsidiary, where the subsidiary sells to the parent.
Mutual Ownership
Refers to an arrangement where entities are owned by their members who share profits or benefits.
Consolidated Balance Sheet
A financial statement that shows the financial position of a parent company and its subsidiaries as if they were a single entity.
Treasury Stock Approach
A method in finance that accounts for repurchased shares of a company's own stock as treasury stock, reducing the total equity in the balance sheet.
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