Examlex
If the granularity of certain data is too coarse, the data can be separated into constituent parts using statistical techniques.
Error Corrections
Adjustments made in financial statements to amend previously incorrect accounting entries and reports.
Originally Reported
Originally reported refers to the initial financial figures or data that were officially announced or published by a company or organization.
Prepaid Revenue
Income received by a company for goods or services to be delivered or performed in the future, recorded as a liability on the balance sheet until earned.
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