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Given the argument: W ∨ ∼ S / E ∨ ∼ A / (K ∨ L) ≡ (A • S) // L ⊃ (E • W)
This argument is:
Dividends
Payments made by a corporation to its shareholder members, distributed from the company's profits.
Investment
The allocation of resources, usually financial, in expectation of a future return.
IFRS
stands for International Financial Reporting Standards, which are a set of accounting standards developed by the IASB that aim to bring consistency to accounting language, practices, and statements globally.
Consolidated Statement
Financial statements that reflect the combined operations, assets, and liabilities of a parent company and its subsidiaries.
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