ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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STATUTORY CONSOLIDATION Definition
STATUTORY CONSOLIDATION is a merger where a new corporate entity is created from the two merging entities; the two merging entities then cease to exist. See also STATUTORY MERGER.
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STATEMENT OF STOCKHOLDERS EQUITY is a summary of the changes in stockholders equity of a corporation that have occurred during a specific period of time.
WHOLLY OWNED SUBSIDIARY is an entity whose parent owns virtually 100% of its common stock.