Examlex
Torticollis is commonly called a crick in the neck.
Ownership Proportion
The percentage of shares or interest held in an entity, determining the extent of control or influence an owner has over that entity.
AASB 3
The Australian Accounting Standards Board standard that deals with the accounting treatment for business combinations.
Fair Value Method
An accounting strategy that assesses assets or liabilities at their current market value, rather than at historical cost or future projected value.
Proportionate Interest Method
An accounting method used to reflect a company's stake in a joint venture by recognizing only its share of assets, liabilities, income, and expenses in its financial statements.
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