Examlex
Partisan polarization refers to situations in which members of the same political party begin to fight over policy and ideological issues.
Unusual Loss
Losses that are uncommon in occurrence and not expected to recur in the foreseeable future, significantly impacting financial statements.
Interim Statement
Financial reports prepared and presented for periods less than a fiscal year, such as quarterly or half-yearly.
Operating Segment Disclosures
Financial reporting requirements that necessitate entities to disclose income, expense, and other significant information about their operating segments.
U.S. GAAP
The Generally Accepted Accounting Principles in the United States, a standard framework of guidelines for financial accounting used in any jurisdiction, including the rules and standards for corporate financial reports.
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