Examlex
The agricultural area bordering the Sahara Desert is called the Sahel, which in Arabic literally means
One-Line Method
An accounting method used in consolidated financial statements where the investment in a subsidiary is presented as a single line item, reflecting the net assets of the subsidiary.
AASB 11
is an accounting standard that deals with the financial reporting of interests in joint arrangements.
Joint Operations
A business activity in which two or more parties share control and are jointly responsible for management, assets, and liabilities associated with the activity.
Accumulated Depreciation
The total amount of depreciation expense that has been recorded against a company's assets over their useful lives, reducing their book value.
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