Examlex
When the researcher uses data collected by another entity to answer a new research question, this is called primary research.
Stockholders' Equity Disclosures
Information provided to shareholders about the equity portion of the balance sheet, detailing components like common stock and retained earnings.
GAAP
Generally Accepted Accounting Principles (GAAP) are a collection of commonly-followed accounting rules and standards for financial reporting and auditing in the U.S.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board that aims to ensure consistency and transparency in financial reporting globally.
Unrealized Declines
Reductions in the estimated market value of an investment that has not yet been sold by the holder.
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