Examlex
Social support can be thought of as a resource.
Entity Approach
A concept in consolidation accounting that treats the group of parent and subsidiary companies as a single reporting entity.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is global in scope.
Preferred Shares
A class of ownership in a corporation that has a higher claim on its assets and earnings than common shares, usually with fixed dividends.
Classified
In accounting, this term refers to the arrangement of items in financial statements into categorized sections and subsections to enhance clarity and understanding.
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