Examlex
Dragging or sizing affects only a ____.
Component of the Business
A segment or section of a company that can be identified operationally and for financial reporting, often seen as a distinct part of the business that could be separated or sold.
Extraordinary Item
A term previously used in accounting for events and transactions that were both unusual in nature and infrequent, which is no longer preferred under most financial reporting frameworks.
Component Disposal
The act of selling or otherwise disposing of a distinct part of a company's assets, often as a part of operational restructuring.
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