Examlex
A recent development in ABC is:
Changes in Equity
Adjustments in a company's equity over a period due to earnings, losses, dividends, and other capital changes.
Dividends Paid
Monetary payments disbursed to shareholders out of a corporation's earnings, reflecting the shareholders' share in the profit.
New Share Issues
The process of offering additional shares of a company to the public or existing shareholders to raise capital.
AASB 101
An accounting standard that specifies the requirements for the presentation of financial statements, ensuring their comparability both with the entity's financial statements of previous periods and with those of other entities.
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