Examlex
Distributive negotiation assumes that mutual problem solving can result in a win-win situation in which the pie is actually enlarged before distribution.
Consolidation Worksheet
A tool used in preparing consolidated financial statements that details the financial activities of a parent company and its subsidiaries.
General Ledger
A comprehensive record of a company's financial transactions over the duration of its life, providing the foundation for its financial statements.
Working Papers
Documentation retained by accountants and auditors that records the evidence, procedures, and results of audits and other financial analysis.
Replaceable Rules
A concept in corporate law allowing companies to either adopt the default rules set by legislation for internal governance or replace them with their own customized rules.
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