Examlex
The last node in a linked list points to ______.
Consolidated Statements
Reports that combine the financial performance and position of a parent company and its subsidiaries, offering a comprehensive overview of the total business.
Direct Approach
A method of presenting the cash flow statement where major classes of gross cash receipts and gross cash payments are disclosed, offering transparency in financial reporting.
Comprehensive Income
The total change in equity for a reporting period other than transactions from owners, encompassing all recognized income and expenses.
FVTOCI
An acronym for Fair Value Through Other Comprehensive Income, a classification under IFRS accounting standards for financial assets held for purposes other than trading, where changes in fair value are recognized in other comprehensive income rather than profit or loss.
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