Examlex
Which type of ratios focus on the ability of a firm to meet its short-term financial obligations?
Fair Value
The estimated price at which an asset or liability could be exchanged between knowledgeable, willing parties in an arm's length transaction.
Equity-settled
Transactions in which an entity receives goods or services as consideration for its own equity instruments, such as shares or share options.
AASB 2
An accounting standard that deals with the recognition, measurement, and disclosure of share-based payments.
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