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A Union May Agree to Participate in an Employee Involvement

question 41

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A union may agree to participate in an employee involvement program and this agreement is always separate from and outside of the collective agreement.

Understand and apply the principles of accounting for investments and related income in compliance with IFRS standards.
Analyze and prepare journal entries for transactions related to investments, including purchases, revaluations, and sales.
Understand the impact of IFRS 9 on the treatment of realized gains and the prevention of earnings management.
Develop the ability to evaluate and adjust investment accounts based on changing investment percentages and fair value assessments.

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