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Reporting Requirements
These refer to the specific guidelines or regulations that entities must follow when preparing and presenting their financial and operational information to regulatory bodies or the public.
Financial Statement Disclosures
Refers to the requirement for organizations to provide additional context, data, and explanations within their financial statements, helping stakeholders understand the financial health and decisions of the entity.
Equity Method
An accounting technique used by firms to account for their investments in other companies when they hold significant influence but not full control.
Swaps
Financial derivatives where two parties exchange financial instruments or cash flows for a set period according to specified terms.
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