Examlex
A shell consists of all ________
Common Stockholders
Individuals or entities that own shares of common stock in a company, representing ownership interests and typically having voting rights.
Accounting Principles
The rules and guidelines that companies must follow when reporting financial data, ensuring consistency, reliability, and comparability of financial statements.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is used globally.
GAAP
Generally Accepted Accounting Principles; a framework of accounting standards, rules and procedures used in the compilation of financial statements in the U.S.
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