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The effect of increased T? and T? on the body is
Unrealized Gains
Unrealized gains are increases in the value of an investment or asset that has not been sold, thus not yet turning the gain into cash.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee but not control those policies, typically through ownership of a substantial share of voting stock.
IFRS
International Financial Reporting Standards, which are accounting standards issued by the International Accounting Standards Board (IASB) for financial reporting globally.
Equity Method
An accounting technique used in consolidating the financial statements of entities in which an investment has been made and significant influence is held.
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