Examlex
Six Sigma is a recognized quality program based strictly on statistical process control.
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.
Attributed Ownership
The assignment of ownership interest in a company or property, often for the purpose of determining control or tax responsibilities.
Intra-Entity Gain
A gain recognized when transactions occur within segments of the same company, not usually recognized for external reporting purposes until realized with an external party.
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