Examlex
The key strategic elements of the retail strategy are:
Fair Value
The price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.
Jointly Controlled Operation
A joint operation where the parties that have joint control of the operation have rights to the assets, and obligations for the liabilities, relating to the arrangement.
Cash Position
A company's total cash and liquid assets minus its liabilities.
Joint Venturer
is an entity that engages in a joint venture, sharing control, resources, and risks with other ventures.
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