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In general it is the process in which reduction in volume takes place by expulsion of water under long-term static loads.It occurs when stress is applied to a soil that causes the soil particles to pack together more tightly.A soil that is currently experiencing its highest stress is said to be "normally consolidated" and has an OCR of one.A soil could be considered "underconsolidated" immediately after a new load is applied but before the excess pore water pressure has dissipated.
An investor determines whether it is a parent by assessing whether it controls one or more investees.
When the final effective stress is greater than the preconsolidation stress, the two equations must be used in combination to model both the recompression portion and the virgin compression portion of the consolidation processes, as follows, is the preconsolidation stress of the soil.
Secondary compression is the compression of soil that takes place after primary consolidation.
IFRS 10 Consolidated Financial Statements outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls.
Control requires exposure or rights to variable returns and the ability to affect those returns through power over an investee.