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Describe a cold site.
AASB 101
An Australian Accounting Standard Board regulation that sets out the overall requirements for the presentation of financial statements, guidelines for their structure, and minimum requirements for their content.
Non-Controlling Interests
A minority stake in a company that is not enough to exert control over it.
Comprehensive Income
The change in equity of a company during a period from transactions and other events from non-owner sources, including all revenues, gains, expenses, and losses.
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