Examlex
A structural change affects all of the following except
Expenses
Outflows or other uses of assets or incurrences of liabilities during a period from delivering goods, rendering services, or carrying out other activities.
Proprietorship
A business structure owned by a single individual who is responsible for its liabilities and entitled to its profits.
CPA
Certified Public Accountant, a designation awarded to individuals who pass an examination and meet certain education and experience requirements in the field of accounting.
Equities
Financial instruments representing ownership interest in a company, commonly referred to as stocks, which entitle the holder to a share of the company's earnings and assets.
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