Examlex
What is the term for a description of some natural phenomenon that can't be right or wrong,but is merely a convenient way to think about a natural phenomenon?
Line-by-Line Method
An accounting method for consolidating the financial statements of a parent company and its subsidiaries by adding together similar items line by line.
AASB 11
A standard that outlines the accounting for joint arrangements, focusing on the contractual sharing of control over an economic activity between parties.
Jointly Controlled Entities
These are entities that are operated and controlled together by two or more parties under a contractual arrangement.
Supplementary Disclosure
Additional information provided in financial statements, beyond the basic requirements, to give more insight into a company's financial status and operations.
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