Examlex
To assist users of financial statements an entity must provide the effect of expenses arising from share-based transactions on the entity's profit or loss for the period.
Attributions
The process by which individuals explain the causes of behavior and events.
Behavior
How an individual or system reacts or acts when influenced by internal or external factors.
Judgments
Evaluations or decisions made based on evidence, facts, or personal opinion, often regarding the value or worth of something or someone.
Characteristics
Traits or qualities that distinguish an individual, group, or thing from others.
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