Examlex
Paragraphs are coherent when
Investment
The allocation of resources, such as time, money, or effort, in the expectation of generating a future benefit or profit.
Equity Carrying Amount
The net amount at which an asset or liability is reported in the balance sheet, often referring to the value of an investment in another entity after adjustments.
Net Assets
The total assets of an entity minus its total liabilities, representing the owner's or shareholder's equity in the entity.
AASB 128
The Australian Accounting Standards Board standard related to the accounting for investments in associates and to set out the application of the equity method when accounting for investments in associates and joint ventures.
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