Examlex
When children are first learning how to combine words into phrases, they are being introduced to the semantics of their languagel
Significant Influence
The power to participate in the financial and operating policy decisions of an investee, without having control over those policies.
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.
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