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Common Stock
A type of security that represents ownership in a corporation, entitling the holder to a share of the profits and voting rights.
FASB
The Financial Accounting Standards Board, an organization responsible for establishing and improving financial accounting and reporting standards in the U.S.
Financial Reporting
The process of disclosing financial results and related information by organizations to various stakeholders, including external entities like investors, creditors, and regulatory bodies.
Future Net Cash Flows
The projection of cash receipts minus cash payments over a future period, related to an asset or investment.
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