Examlex
________ movements seek to alter a specific part of society and commonly focus on a single issue.
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.
Non-Strategic Investment
An investment made without the intention to influence or control the operation or management of the invested entity.
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