Holding Company
Holding company is a business entity that owns controlling interest in other companies (subsidiaries) but doesn’t typically produce goods or services itself. Its primary role is to manage investments, centralize control, and sometimes reduce tax liabilities or limit legal exposure across different business units.
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Hedging
Hedging is a financial strategy used to reduce or offset potential losses from market fluctuations. Businesses use instruments like forward…
Horizontal Analysis
Horizontal analysis compares financial data over multiple accounting periods to identify trends and growth patterns. It helps analysts and management…
Hybrid Accounting
Hybrid accounting combines elements of both cash and accrual accounting methods. Under this system, some transactions like revenues are recorded…
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