Examlex
Havana, Cuba is known as the "capital of Latin America" because of its central location and influence in the Caribbean.
Venture Capital
A form of private equity financing that is provided by venture capital firms or funds to startups, early-stage, and emerging companies that have been deemed to have high growth potential.
Line-by-Line Method
An accounting method for consolidating the financial statements of a parent company and its subsidiaries by adding together similar items line by line.
AASB 11
A standard that outlines the accounting for joint arrangements, focusing on the contractual sharing of control over an economic activity between parties.
Jointly Controlled Entities
These are entities that are operated and controlled together by two or more parties under a contractual arrangement.
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