Examlex
Employees represented by a union are allowed to have a union representative present during any disciplinary interview.This right is protected by the:
IFRS
A global set of accounting principles called International Financial Reporting Standards, formulated by the International Accounting Standards Board (IASB) to steer the compilation of financial statements worldwide.
Balance Sheet
A financial statement that summarizes a company's assets, liabilities, and shareholder equity at a specific point in time.
Statement of Financial Position
Another term for the balance sheet, emphasizing its role in showing the financial status of an entity at a point in time.
Current Assets
Assets that are expected to be converted into cash, sold, or consumed within one year or within the business's operating cycle, whichever is longer.
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