Examlex
There are three subcategories of phobias:
AASB 12/IFRS 12
Refers to the disclosure of interests in other entities, providing requirements on the disclosure of interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities.
Unrecognised Share of Losses
Losses attributable to an investor’s share in an investee that are not reflected in the investor’s financial statements because they exceed the investor's interest in the investee’s equity.
Discontinued Use
Refers to the cessation of operations or production of a segment or unit within a business.
Equity Method
An accounting technique used to record an investor’s proportional share of an associate company’s earnings or losses on its financial statements.
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