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Which of the following is the degree to which group members want to stay in the group and tend to resist outside influences?
AASB 12/IFRS 12
An accounting standard that requires disclosures of interests in other entities, including subsidiaries, joint arrangements, associates, and unconsolidated structured entities.
Disclosure Requirements
Specific information that must be provided in financial statements or notes to the statements, ensuring transparency and completeness in financial reporting.
Decision Making
The process of selecting the best course of action among several alternatives.
Capacity to Control
The power to direct the financial and operating policies of an entity so as to obtain benefits from its activities.
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