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After several weeks of feeling apathetic and dissatisfied with his life, Mark has suddenly become extremely cheerful and so talkative he can't be interrupted. He seems to need less sleep and becomes irritated when his friends tell him to slow down. Mark's behavior is indicative of
AASB 10/IFRS 10
An accounting standard that sets out the principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities.
Ownership of Voting Rights
Ownership of voting rights refers to holding the power to vote on corporate matters, typically arising from the ownership of a company's shares.
Disclosure
The act of making new or important information known, especially pertaining to financial data or company operations.
Variable Returns
Financial returns from an investment that are not fixed and can vary based on performance or other factors.
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