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A(n)________ is a predesigned file that integrates formatting elements, such as a theme and layouts.
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.
Supplementary Disclosure
Additional information provided in financial statements, beyond the basic requirements, to give more insight into a company's financial status and operations.
Contingent Liabilities
Liabilities that may occur depending on the outcome of an uncertain future event.
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