Examlex
As a result of the Fugitive Slave Act of 1850,
Non-controlling Interests
The share of ownership in a subsidiary that is not owned, directly or indirectly, by the parent company.
Significant Restrictions
Limitations or constraints that significantly impact the use, transfer, or disposal of assets or resources.
AASB 3
An accounting standard provided by the Australian Accounting Standards Board relating to Business Combinations, guiding the accounting treatment for all phases of the acquisition process.
IFRS 3
An International Financial Reporting Standard that deals with business combinations, requiring acquired assets and liabilities to be measured at their fair values at acquisition date.
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