Examlex
The intended use of TARP funds was to
AASB 10/IFRS 10
Standards which set out principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities, focusing on the concept of control.
Barriers
Obstacles or factors that impede progress, understanding, or achievement, often requiring strategic actions to overcome.
AASB 12/IFRS 12
Refers to the accounting standard related to the disclosure of interests in other entities, requiring information about subsidiaries, joint arrangements, and associates.
Non-controlling Interests
The share of ownership in a subsidiary that is not owned, directly or indirectly, by the parent company.
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