Examlex
Linda's organization has just changed their policy on reporting overtime. Linda should include the information about the new policy in a(n)
Disclosure
The action of making new or secret information known.
AASB 3
An accounting standard detailing the requirements for the accounting of business combinations.
IFRS 3
Business Combinations, an International Financial Reporting Standard that outlines the accounting and reporting requirements for mergers and acquisitions.
Goodwill
The intangible asset that arises when a company acquires another business for more than the fair value of its separable net assets.
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