Examlex
Bill Gates and Paul Allen founded the Microsoft Corporation.
Parent's Cash Flows
The cash inflows and outflows directly associated with the primary operating entity in a group of companies or conglomerate.
AASB 121
Refers to the Australian Accounting Standards Board provision dealing with the effects of changes in foreign exchange rates.
Exchange Differences
Variance arising from translating foreign currency transactions or foreign operations into the reporting currency.
Presentation Currency
The form of money used to express the financial records of a company.
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