Examlex
Identify the radicand.
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AASB 128
A standard issued by the Australian Accounting Standards Board outlining the accounting for investments in associates and setting the requirements for the application of the equity method.
Note Disclosure
Information provided in the financial statements that gives additional context and detail to the figures presented in the main statements.
Rationale
The underlying reason or logic behind a decision, practice, or theory.
Parent Entities
Companies that own enough voting stock in another company to control management and operations by influencing or electing its board of directors.
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