COLLECTIVE INVESTMENT SCHEME Definition

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COLLECTIVE INVESTMENT SCHEME, globally, is any arrangement for pooling several investors funds so that the pooled fund can obtain economies of scale and a spread of investments beyond the reach of individual investors. It is usually called an investment company in the U.S.A.

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IFRS see INTERNATIONAL FINANCIAL REPORTING STANDARDS.

THEORY OF CONSTRAINTS is a management approach that focuses on identifying and relaxing the constraints that limit an organizations ability to reach a higher level of goal attainment.

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