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Consolidated Financial Statements

Explain the following concepts:

a. Parent Company

b. Subsidiary Company

c. Consolidated Financial Statements.

d. Trading Securities

e. Fair Value

f. Unrealized Gain or Loss

g. Available for Sale Securities

h. Held to Maturity Securities

i. Dividend Yield

j. Comprehensive Income

Sample Solution

Pantheon's vault (Moore, 1995). The Pantheon was utilized as a congregation and furthermore holds a few burial chambers of past rulers of Italy. The utilization of these curves let the Romans support the enormous weight necessity for Pantheons arch and other huge Classical symbol like the Flavian Amphitheater, better knows as The Colosseum (Fletcher, 2012). The Roman Colosseum was worked around 70 to 80 AD (Fletcher, 2012). The huge construction utilized the curves to help the gigantic structure, which is assessed to have held north of 50,000 individuals (10 Top Tourist Attractions in Rome,' n.d.). The Colosseum was utilized for public combatant fights, executions, and preparing. During the Middle ages it was subsequently reused for lodging and as a Christian sanctuary (10 Top Tourist Attractions in Rome,' n.d.). The Colosseum utilizes huge curves to help different levels and the heaviness of the development (Fletcher, 2012). It has four primary levels with eighty curves in each level (Fletcher, 2012). The levels differ in range from 34 to 45 feet tall. The curves should be visible overall around the Colosseum (Fletcher, 2012). The curve is a urgent development thing. Each curve has two backings, called the wharfs. Every dock is topped by a stage called an impost. The curve is then developed to interface the two imposts. A column of these curves is called an arcade. The Colosseum is one of Rome's most well known vacation spots and is an extraordinary model in the utilization of curves and arcade plan ('Roman Colosseum History,' n.d.). In the old Roman time, lodging assumed a huge part in economic wellbeing of the networks. The mortgage holders would utilize engineering style, material and development techniques to show their abundance by exhibiting their homes. The rich Roman people would burn through immense measures of cash and assets on significant structure projects. The Roman Empire was tremendous and the design style was broadly utilized all through Europe. The subsequent conversation prompts the Middle Ages design time span which dates range roughly from the 5h to fifteenth hundreds of years. One of the Middle Ages period utilized a Romanesque style that included either round or somewhat pointed curves, cruciform wharfs, and barrel or supporting vaults (Pevsner, 2009). The Gothic style of engineering arose during the later piece of the twelfth hundred years. The Gothic style executed enormous utilization of glass, flying braces, grouped sections; forcefully pointed towers, ribbed stoned walls, and pointed curves (Pevsner, 2009). Gothic plans let houses of prayer of that time develop to taller structure levels than any time in recent memory. The utilization of Gothic plan during this time span lead to temples being taller and neighborhood areas started to construct greater houses of worship. Houses of worship during this time would contend to see who could fabricate the greater church. Norman Romanesque design is a style of Romanesque engineering. One of the greatest visual parts of the Norman Romanesque design is

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