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Capital Commitments
Obligations of a company to spend capital in the future on items such as property, plant, and equipment or other significant investments.
AASB 11
Australian Accounting Standard Board's directive concerning the financial reporting of interests in joint arrangements to ensure transparency and comparability.
Alternative Reporting Formats
Refers to various formats a company may use to present its financial statements, outside of the standard formats.
Joint Venture
A business arrangement in which two or more parties agree to pool their resources for the purpose of accomplishing a specific project or business activity.
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