Examlex
Instructions: Please define the following key terms.
-Irish Free State
Unit Trusts
Investment funds that allow investors to pool their money together in a single fund, which is managed by a fund manager.
Held for Sale
A classification for assets or disposal groups that are immediately available for sale in their current condition and for which sale is highly probable.
Control Test
A criterion used to determine whether an entity has control over another entity, which could influence consolidation decisions.
Asset Recognition
The criteria and process for including items as assets in the financial statements.
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