Examlex
The part identified on the clavicle in this figure is the:
IFRS
International Financial Reporting Standards, which are global standards for how particular types of transactions and other events should be reported in financial statements.
Share Capital
The total amount of capital raised by a company through the issuance of shares to shareholders.
Statement of Financial Position
A financial report that shows the assets, liabilities, and equity of a company at a specific point in time, providing a snapshot of its financial health—also known as a balance sheet.
Preferred Shares
A class of ownership in a corporation that has a higher claim on its assets and earnings than common shares, often with predetermined dividend payments.
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