Examlex
A key concept in Rothbart's model of infant temperament is
Extraordinary Items
Events and transactions that are distinguished by their unusual nature and infrequency, reported separately in financial statements for clearer analysis.
Earnings Per Share
A measure of a company's profitability that calculates how much money shareholders would receive for each share they own if all of the profits were distributed to them.
Component of the Business
A segment or section of a company that can be identified operationally and for financial reporting, often seen as a distinct part of the business that could be separated or sold.
Extraordinary Item
A term previously used in accounting for events and transactions that were both unusual in nature and infrequent, which is no longer preferred under most financial reporting frameworks.
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