Examlex
When a company disposes of a segment of its business, it must restate all prior year financial statements as if it had never owned that segment of the business.
Common Stock
A type of equity security that represents ownership in a corporation, providing voting rights and entitling the holder to a share of the company's success through dividends and/or capital appreciation.
Retained Earnings
The portion of a company's profits that is kept or retained and not paid out as dividends to shareholders, used for reinvestment in the business or paying off debt.
Stock Dividend
A distribution of additional shares of a company's stock to its shareholders at no extra cost.
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