Examlex
In the periodic table, the rows are called and the columns are called .
Prior Period Adjustments
Corrections of errors in financial statements of previous periods or adjustments for changes in accounting policies, presented in the current period's equity section.
Retained Earnings Statement
A financial statement that outlines the changes in retained earnings for a specific period.
Treasury Stock
Treasury stock consists of shares that were issued and subsequently reacquired by the issuing corporation, reducing the amount of outstanding stock on the open market.
Voluntary Restriction
Voluntary restriction refers to limitations or constraints that an organization chooses to impose on itself, often related to its operations or the use of its assets, not mandated by external regulations.
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