Examlex
Which term refers to the principle that offenders can be successfully reintegrated into the wider society to live law-abiding lives in the community following their release?
Asset Recognition
The criteria and process for including items as assets in the financial statements.
Line-by-Line Method
A method of accounting where the revenues and expenses of subsidiaries are added line-by-line to those of the parent company for consolidated financial reporting.
Jointly Controlled Operations
Business activities that are controlled and managed by two or more parties under a joint agreement, sharing both the benefits and obligations.
Jointly Controlled Assets
Assets that are controlled and managed under a contractual arrangement by two or more parties, each having shared control over the economic benefits.
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