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In the founder effect,
Stockholders' Equity
The residual interest in the assets of a company after deducting liabilities, representing the owners' claim on the business.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) for financial reporting globally.
Convertible Preferred Stock
A type of preferred stock that gives the holder the right to convert their shares into a predetermined number of common stock shares, usually after a specific date.
Noncumulative Preferred Stock
Preferred shares that do not entitle the holder to claim dividends missed in the past if the company decides not to distribute dividends in a given year.
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