Examlex
An employer can legally screen applicants based on race or ethnicity.
Statement Of Financial Position
A financial statement that provides a snapshot of a company's assets, liabilities, and shareholders' equity at a specific point in time, also known as a balance sheet.
IFRS 3
An International Financial Reporting Standard that deals with the accounting treatment for all business combinations.
Business Combinations
Transactions or events in which one entity gains control over one or more other businesses, often resulting in consolidations or acquisitions.
Parent-Company Method
An accounting approach where the parent company reports its investment in subsidiaries at cost, often used in separate financial statements.
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