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All of the following are under dual control of the ANS except
Performance Obligation
A commitment in a contract to transfer a good or service to a customer, for which a company must satisfy to recognize revenue.
IFRS
International Financial Reporting Standards, which are a set of accounting standards developed by the International Accounting Standards Board (IASB) used globally to prepare public company financial statements.
Statement of Changes in Equity
A financial report that outlines the movements in equity of a company over a specific period, including profits or losses, dividends issued, and any changes in share capital.
Common Shares
Equity securities that represent ownership in a company, entitling the holder to vote at shareholders' meetings and to share in the company's profits through dividends.
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