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How do information needs of employees change moving up the organization chart?
FVTOCI
Fair Value Through Other Comprehensive Income, a classification under IFRS for financial assets that are valued at fair value with changes recognized in other comprehensive income rather than profit or loss.
IFRS 9
An International Financial Reporting Standard that addresses the accounting for financial instruments, specifying how an entity should classify and measure financial assets, financial liabilities, and some contracts to buy or sell non-financial items.
Other Comprehensive Income
Income that is not part of net income, including unrealized gains and losses on certain types of investments, which is recorded directly in equity.
Significant Influence
The capacity to exert power over, or sway, the operating and financial policies of another entity without having control over it.
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