Examlex
When determining the risk of loss,it makes no difference whether the goods delivered by the seller conform to the contract or not.
Trading Investments
Trading investments are securities that a company buys and holds primarily for the purpose of selling them in the near term to generate income.
Unrealized Gains
Unrealized gains are increases in the value of an investment or asset that has not been sold, thus not yet turning the gain into cash.
Significant Influence
The power to participate in the financial and operating policy decisions of an investee but not control those policies, typically through ownership of a substantial share of voting stock.
IFRS
International Financial Reporting Standards, which are accounting standards issued by the International Accounting Standards Board (IASB) for financial reporting globally.
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