Examlex
The theory most representative of the teleological approach is
Consolidation Method
An accounting technique used for combining the financial statements of subsidiary companies with the parent company.
Statement of Earnings
A financial document that provides an account of a company's revenue, expenses, and profit over a specific period, also known as an income statement.
FVTPL
Fair Value Through Profit or Loss, a classification under IFRS for financial instruments measured at their fair value with changes recognized in the profit or loss.
Significant Influence
The power to participate in the financial and operating policy decisions of another entity without controlling it.
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