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Classification of Cost of Capital: Types, Importance & Theories
The cost of capital classification is an important corporate finance concept. Any business needs to spend money to run its…
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IFRS 5: Requirement for Asset Group Held & Discounted Operations
IFRS 5 is an International Financial Reporting Standard (IFRS) published by the International Accounting Standards Board (IASB). It guides firms…
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IFRS 18: Definition, Change, Consideration and Implications
The International Council statement presentation and disclosure obligations under IFRS 18, the new International Financial Reporting Standard issued in October 2010,…
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List of IFRS: Lease, Financial Instruments, Insurance & More
List of IFRS (International Financial Reporting Standards) is a set of globally accepted accounting standards that provide a common set of…
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Lease Accounting: Definition, Types, Importance & Difference
Lease accounting allows organizations to accurately account for or maintain books for their lease obligations, assets, and expenses. Lease accounting…