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AASB 10 Consolidated Financial Statements,defines a 'parent' and a 'subsidiary' as:
Immediate Job
A position of employment that is available and starts without any delay.
Significant Other Group
A social group considered important to an individual's life and decisions, often influencing their beliefs, values, and behavior.
Workplace
The physical or virtual space where employees perform their job duties, which impacts their productivity, satisfaction, and interaction with others.
Spouses
Individuals legally married to each other.
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