Examlex
____ is/are responsible for implementing the strategic decisions of higher management.
Barriers
Obstacles or factors that impede progress, understanding, or achievement, often requiring strategic actions to overcome.
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.
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