Examlex
The weapon focus effect refers to the finding that __________.
IFRS
International Financial Reporting Standards; a set of accounting standards developed by the International Accounting Standards Board (IASB) that aim to standardize financial reporting globally.
GAAP
Generally Accepted Accounting Principles; the standard framework of guidelines for financial accounting used in any given jurisdiction, particularly in the United States.
Control
The power to influence or direct people's behavior or the course of events, especially in the context of corporate governance or management.
Special Purpose Entities
Legal entities created by a parent company to isolate financial risk and conduct specific activities while protecting the parent company financially.
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