Examlex
Self-inside, one of the four referent comparisons in the equity theory, refers to ________.
Earnings Per Share
A financial ratio that indicates the portion of a company's profit allocated to each outstanding share of common stock, serving as an indicator of a company's profitability.
IFRS
International Financial Reporting Standards, which are a set of accounting standards developed by the International Accounting Standards Board for global use.
Comprehensive Income
The total change in equity for a reporting period other than transactions from owners, encompassing all gains and losses that are not recognized in the profit or loss.
Retained Earnings Restrictions
Limitations or constraints placed on the amount of retained earnings that can be used for distribution to shareholders, often due to legal, contractual, or company policy reasons.
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