Examlex
A study of IBM showed that their long-standing policy of no layoffs was the major cause of their strong profits.
Fair Value
The anticipated return from offloading an asset or the cost associated with handing off a liability, in a systematic engagement with market participants on the specified date of measurement.
Group Formation
The process by which companies come together to form a conglomerate, alliance, or any structured business entity with common objectives.
Potential Benefits
Possible advantages or improvements that may arise from a particular action, investment, or decision, often evaluated in the planning stages.
AASB 127
The Australian Accounting Standards Board guideline that outlines the accounting and disclosure requirements for investments in associates and joint ventures.
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