Examlex
The ____ symbol next to a field name in a field list indicates the table's primary key.
FVTPL
Fair Value Through Profit or Loss, a classification under IFRS for financial instruments measured at their fair value with changes recognized in the profit or loss.
Significant Influence
The power to participate in the financial and operating policy decisions of another entity without controlling it.
Investment Account
An account held at a financial institution that contains securities, cash, and other assets that an individual or entity invests in.
Purchase Price Discrepancy
Differences between the provisional purchase price initially recorded at the time of acquisition and the final purchase price determined after valuation adjustments.
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