Examlex
Changes in both cell shape and cell position occur extensively during
Prior-period Information
Financial information related to a previous reporting period that is used for comparison or adjustment purposes in current financial statements.
Disclosure
The act of providing important information to shareholders and the public, which is typically mandated by law or regulations.
Accounting Policies
The specific principles, bases, conventions, rules, and practices applied by an entity in preparing and presenting financial statements.
Estimation Uncertainty
The degree of approximation involved in certain accounting estimates, which may affect the financial statements.
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