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Compared to involuntary and autonomous minorities, voluntary minorities are least likely to see their cultural values reflected in the education system and curriculum.
AASB 127
The Australian Accounting Standards Board guideline that outlines the accounting and disclosure requirements for investments in associates and joint ventures.
Consolidated Financial Statements
Financial statements that represent the consolidation of a corporation and all its subsidiaries, portraying the financial position and performance of the company as a single entity.
Reporting Entity
A reporting entity is an entity or economic unit for which financial statements are prepared and presented to users.
Parent Entity
A company that has control, directly or indirectly, over other companies or subsidiaries.
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