Examlex
Guided by the symbolic-interaction approach, sociologists examine
Significant Judgements
Decisions made by management in the preparation of financial statements that have a significant impact on the amounts and disclosures in those financial statements, often requiring considerable estimates.
Consolidated Financial Statements
Financial statements of a group in which the assets, liabilities, equity, income, expenses, and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that guide the reporting of financial information globally.
Listed Public Company
A corporation whose shares are traded on a public stock exchange, allowing for widespread ownership by investors.
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