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Shares
Financial instruments that represent ownership in a company or financial asset, often entitling the shareholder to a portion of the profits.
Control
The power to govern the financial and operating policies of an entity so as to obtain benefits from its activities, often through ownership of a majority of voting rights.
IFRS 3
An international financial reporting standard that provides guidance on accounting for business combinations, requiring acquired assets and liabilities to be recorded at fair value.
Business Combinations
Transactions or events in which one entity gains control over one or more other entities, often involving mergers and acquisitions.
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