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Under both IFRS and ASPE, the investor must use the effective-interest method to amortize bond premium or discount.
Designated Group
Specific populations identified for affirmative action or diversity inclusion initiatives, often based on race, gender, disability, or other characteristics.
Immigrants
Individuals who move from their country of origin to reside in a foreign country, often in search of better living conditions or opportunities.
Aboriginals
Indigenous peoples to a specific region, often recognized as the first inhabitants of their respective areas.
Contingent Workers
Employees who do not have long-term contracts but are hired on a temporary basis, often to meet seasonal demands or short-term projects.
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