Examlex
Which students tend to have the lowest scores on standardized tests?
Profit/(Loss)
The financial result of an entity's operations and activities, indicating income or deficit over a specific period.
Equity Method
An accounting technique used to record investments in other companies by recognizing the investor's share of the earnings of the investee.
Non-current Assets
Assets that are intended for use over a long-term period, usually more than one year, such as property, plant, and equipment.
AASB 12/IFRS 12
Refers to the disclosure of interests in other entities, providing requirements on the disclosure of interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities.
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