Examlex
The method of moving averages is used
AASB 127
A standard issued by the Australian Accounting Standards Board that deals with consolidated and separate financial statements.
Indirect Non-Controlling Interest
An ownership interest in an entity that is held through another entity, not directly by the owners.
Direct Non-Controlling Interest
A portion of equity in a subsidiary not attributable directly to the parent company, representing minority shareholders' stake in the entity.
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