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What is the final product of this reaction sequence?
IFRS
International Financial Reporting Standards are a set of accounting rules and standards for financial statement preparation, recognized globally.
Noncontrolling Interest
A share in the equity of a subsidiary not held by the parent company, reflecting outside ownership's share of the subsidiaries' net assets.
Book Value
The net value of a company's assets minus its liabilities and preferred stock, representing the shareholders' equity portion of balance sheet.
Minority Active Ownership
A scenario where a minority shareholder takes an active role in the management or decision-making processes of a company.
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