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After completing his internship, Ivan decides to search for a job. He decides to begin his search by sending physical copies of his résumé to prospective employers. When describing in his résumé the duties he performed as an intern last summer, he should use
Group Structure
The organization of a set of entities under common ownership or control, typically presented through a hierarchy that outlines the relationship between parent companies and subsidiaries.
Separate Financial Statements
Financial statements prepared for an individual company, as opposed to consolidated financial statements which combine the financials of the parent company and its subsidiaries.
AASB 139 Financial Instruments
A standard specifying the recognition and measurement of financial assets and financial liabilities.
Fair Value
The anticipated return from offloading an asset or the cost associated with handing off a liability, in a systematic engagement with market participants on the specified date of measurement.
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