Examlex
Under IAS 39, Financial Instruments: Recognition and Measurement, which of the following is NOT a category into which a financial asset must be classified?
Worker Rights
The entitlements and protections afforded to employees, including fair wages, safe working conditions, and freedom from discrimination.
Representation Gap
The discrepancy or disconnect between the interests and needs of workers and the extent to which they are represented or addressed within the workplace or through collective bargaining.
National Labor Relations Act
A foundational U.S. law enacted in 1935 that protects the rights of employees and employers, to encourage collective bargaining, and to curtail certain private sector labor and management practices.
Global Marketplace
An integrated and interdependent worldwide economic trading environment in which goods, services, people, skills, and ideas move freely across national borders.
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