Examlex
Which of the following categories of revenue do not require separate disclosure under IAS 18/ AASB 118?
Indirect NCI
Non-controlling interest (NCI) that is not directly held by another entity but is held through one or more intermediaries.
Pre-acquisition Equity
The equity value of a company before it is acquired by another firm, used to assess the financial position prior to the acquisition.
Multiple Consolidation Method
A financial accounting approach used to combine the financial statements of multiple entities within a corporate group, considering complex ownership structures.
Multiple Consolidation Method
A technique in accounting that allows for the combination of financial statements from different entities within a group, through methods such as equity or proportional consolidation.
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