Examlex
An object class can only be encapsulated if it is involved in an aggregation relationship.
International Financial Reporting Standards
A set of accounting standards developed by the International Accounting Standards Board (IASB) that aim to make international financial reporting transparent and comparable.
SME
Refers to small and medium-sized enterprises, which are businesses with a limited number of employees and revenue, playing a significant role in the economy.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is globally accepted for financial reporting by publicly traded companies.
Financial Reporting Requirements
Legal or regulatory obligations that entities must follow when presenting their financial information to ensure transparency and accountability.
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