Primary financial statements
The statement(s) of financial performance, the statement of financial position, the statement of changes in equity and the statement of cash flows.
Separate vehicle
A separately identifiable financial structure, including separate legal entities or entities recognised by statute, regardless of whether those entities have a legal personality. [content_block id=34193]
Joint operation
A joint arrangement whereby the parties that have joint control of the arrangement have rights to the assets, and obligations for the liabilities, relating to the arrangement. [content_block id=34193]
Relevant activities
For the purpose of this IFRS (editor: IFRS 10), relevant activities are activities of the investee that significantly affect the investee’s returns. [content_block id=34193]
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Bias
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Agentic AI
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AI system
Use back button from the brower AI Definition Topics show AI Definition 1. What is it? 2. What problem does it aim to address within governance and regulation? 3. Where does it typically appear in organisational practice? 4. What can go wrong if it is interpreted or applied incorrectly? 5. Who is accountable, and what … Read more
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