Examlex
Suppose the balance on the financial account is +$200 billion and the balance on the capital account is +$2 billion. The size of the current account is
IFRS
stands for International Financial Reporting Standards, which are a set of accounting standards developed by the IASB that aim to bring consistency to accounting language, practices, and statements globally.
Consolidated Statement
Financial statements that reflect the combined operations, assets, and liabilities of a parent company and its subsidiaries.
Comprehensive Income
The total change in equity for a reporting period other than transactions from owners.
Equity Method
A method of accounting where an investor recognizes its proportionate share of the associate or joint venture's income, losses, and dividends within its own financial statements.
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