Examlex
Which two areas of coursework are the fastest growing subjects in business schools?
Non-Strategic Investments
Investments made by a company that are not part of its core operations or strategic plan.
Significant Influence Investments
Investments where the investor has the power to participate in the financial and operating policy decisions of the investee but does not control or jointly control the entity.
IFRS 9
Financial Instruments, a segment of the International Financial Reporting Standards that addresses the accounting for financial instruments, providing guidance on classification, measurement, impairment, and hedging.
Unrealized Gains And Losses
Increases or decreases in the value of investments or other assets that are not yet sold, thus not officially recorded as income or loss.
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