Examlex
Technically, the valuation basis used to measure shareholders' equity is:
Causation
The relationship between cause and effect where one event (the cause) makes another event happen (the effect).
Secondary
Coming after, less important than, or resulting from someone or something else that is primary.
Upcoming Event
A scheduled occurrence that is planned to happen in the future.
Appraisal
The act of evaluating or estimating the nature, quality, or importance of something or someone.
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