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Earnings Targets
Financial goals or benchmarks that a company aims to achieve within a specific period, often used as performance indicators.
SAB 104
An SEC Staff Accounting Bulletin that provides guidance on revenue recognition to ensure accuracy in financial reporting.
Revenue Recognition
The accounting principle that dictates the process and timing of recognizing revenue in the financial statements, typically when it is earned and realizable.
GAAP
Generally Accepted Accounting Principles, a collection of commonly-followed accounting rules and standards for financial reporting in a particular jurisdiction, notably the United States.
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