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What is required by the substantial evidence test?
Contributed Capital
Funds that shareholders invest in a company by purchasing shares directly from the company.
Functional Currency
The currency of the primary economic environment in which an entity operates; used in financial reporting.
Closing Rates
The exchange rates used to convert the financial statements of a foreign subsidiary into the presentation currency of the parent company for consolidation purposes.
Functional Currency
The primary currency used by a business or unit, reflecting the economic environment in which it primarily operates.
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