Examlex
When you use a cursor in a procedure, what command advances the cursor to the next row in the set of rows retrieved by the query and places the contents of the row in the indicated variables?
Net Income
The total profit of a company after subtracting all expenses, including taxes, from its total revenues.
IFRS Categories
Classifications under the International Financial Reporting Standards that dictate the presentation and disclosure of financial information in the financial statements.
Cash Flows
The sum of funds being moved in and out of a company, particularly influencing its ability to meet short-term obligations.
GAAP
Generally Accepted Accounting Principles, the standard framework of guidelines for financial accounting used in any given jurisdiction.
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