Examlex
The phrase ___________________ refers to the situation where software developers start with a copy of a project's program source code, but modify it, creating a distinct and separate product from the original base.
Financing Activities
Cash flows related to actions that alter the equity or borrowings of an entity, reflecting how a business funds its operations and investments.
Issue of Shares
The issue of shares refers to the process by which a company distributes new shares to shareholders, which can raise capital for the company.
AASB 101
An Australian Accounting Standard Board regulation that sets out the overall requirements for the presentation of financial statements, guidelines for their structure, and minimum requirements for their content.
Non-Controlling Interests
A minority stake in a company that is not enough to exert control over it.
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