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How is a decision represented in a flowchart?
Basic Earnings Per Share
A measure of a company's profitability on a per-share basis, calculated by dividing net income by the average number of shares outstanding.
Common Shares
Equity securities that represent ownership in a corporation, typically with voting rights and potential dividends.
IFRS
International Financial Reporting Standards, a set of accounting standards that guide companies in preparing financial statements globally.
Other Comprehensive Income
Other Comprehensive Income includes revenues, expenses, gains, and losses that are not included in net income, affecting the equity section of the balance sheet.
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