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A Conceptual Framework Is Still Under Development for Companies Using

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A conceptual framework is still under development for companies using International Financial Reporting Standards (IFRS).


Definitions:

Landholding

The ownership or possession of land, considered an important aspect of wealth and social status in many societies.

Outmigration

The process of leaving one's region, state, or country to settle in another, often in search of better living conditions or employment opportunities.

Turn Of The Century

Denotes the period around the end of one century and the beginning of another.

Migrant Groups

Migrant groups consist of populations that have moved from their place of origin to another location, often for reasons such as economic opportunities, family reunification, or fleeing conflict or persecution.

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