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The natural rate of unemployment occurs if there is no
Proportionate Interest Method
An accounting method used to reflect a company's stake in a joint venture by recognizing only its share of assets, liabilities, income, and expenses in its financial statements.
AASB 3
Refers to the Australian Accounting Standards Board's standard on Business Combinations, outlining requirements for the accounting treatment of mergers and acquisitions.
Measurement of NCI
The process of determining the value of non-controlling interests in a subsidiary, which are not owned by the parent company.
Date of Acquisition
The specific date on which control of assets and liabilities transfers from one entity to another in a business combination.
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