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The best advice for persuasion is to
Separate Financial Statements
Financial statements prepared for an individual company, as opposed to consolidated financial statements which combine the financials of the parent company and its subsidiaries.
AASB 139 Financial Instruments
A standard specifying the recognition and measurement of financial assets and financial liabilities.
Fair Value
The anticipated return from offloading an asset or the cost associated with handing off a liability, in a systematic engagement with market participants on the specified date of measurement.
Group Formation
The process by which companies come together to form a conglomerate, alliance, or any structured business entity with common objectives.
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