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Loss Associate
A situation where a company incurs a loss through its investment in an associate or joint venture.
Sale of Land
A transaction involving the transfer of ownership of a parcel of land from one party to another.
Unrealized Profit
Profit that has been generated on paper through an investment but has not yet been realized through the sale of that investment.
Consolidating Entries
Journal entries made in the preparation of consolidated financial statements to remove the effects of intercompany transactions among the entities within a consolidated group.
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