Examlex
The interactionist model of law says that crime is defined by abstract meanings and symbols and is a label assigned by society.
Fair Value Option
An accounting strategy allowing companies to choose to value and report certain assets and liabilities at fair market prices.
Equity Method Investments
An accounting technique used by a company to record its investment in another company, where the investment gives the investor a significant influence over the investee.
Account For
Refers to the process of recording financial transactions in the financial statements.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is global in scope.
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