Examlex
Phishing refers to posting Internet messages that are meant to intentionally anger or frustrate in order to provoke reactions from others.
Goodwill
The intangible asset that arises when a buyer acquires an existing business but pays more than the fair market value of the net assets.
AASB 3
is the Australian Accounting Standards Board's standard on Business Combinations, detailing the accounting treatment for merging businesses, including the recognition and measurement of assets, liabilities, and any non-controlling interest.
IFRS 3
The International Financial Reporting Standard that deals with the accounting for business combinations, requiring assets, liabilities, non-controlling interest, and goodwill to be accounted for at fair value.
Mutual Entities
Organizations owned by their members, profits are distributed among them or used to reduce costs.
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