Examlex
ONS is an acronym for the on instruction.
Retained Earnings
The accumulated portion of profits that a company decides to keep and reinvest in the business, after dividends are paid out to shareholders.
Faithful Representation
A characteristic of financial reports that pertains to information accurately reflecting an entity’s economic activity or condition.
Financial Reports
Documents that contain detailed information regarding a company's financial status, performance, and cash flows during a specific period.
Understandability
This refers to the quality of financial information that makes it comprehensible to users who have a reasonable knowledge of business and economic activities.
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