Examlex
Add or subtract as indicated and simplify if possible.
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Non-Monetary Items
Items on the balance sheet not easily converted to cash, often valued at historical cost, such as property, plant, and equipment.
Functional Currency
The currency of the primary economic environment in which the entity operates, typically used in the preparation of financial statements.
Closing Values
The final price at which a security is traded on a given trading day, used for financial reporting and analysis.
Contributed Capital
Funds that shareholders invest in a company by purchasing shares directly from the company.
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