Examlex
The person responsible for the development and design of the first useful individual test of intelligence was Howard Gardner.
AASB 12/IFRS 12
Refers to the accounting standard related to the disclosure of interests in other entities, requiring information about subsidiaries, joint arrangements, and associates.
Non-controlling Interests
The share of ownership in a subsidiary that is not owned, directly or indirectly, by the parent company.
Significant Restrictions
Limitations or constraints that significantly impact the use, transfer, or disposal of assets or resources.
AASB 3
An accounting standard provided by the Australian Accounting Standards Board relating to Business Combinations, guiding the accounting treatment for all phases of the acquisition process.
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