Examlex
Prokaryotes are the only organisms able to use atmospheric nitrogen as a nitrogen source.
Comparative Information
Financial data presented for multiple periods or dates to allow users to identify trends, changes, and financial performance over time.
FASB-IASB Convergence
The effort by the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) to align U.S. Generally Accepted Accounting Principles (GAAP) with International Financial Reporting Standards (IFRS).
Revenue Recognition
An accounting principle that delineates the specific conditions under which revenue is recognized and determines how to account for it.
Business Combinations
Transactions in which one company obtains control over one or more other businesses, resulting in a single reporting entity.
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