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Accounting Rules
The standardized guidelines and criteria used in financial accounting and reporting to ensure transparency, consistency, and comparability of financial statements.
Securities and Exchange Commission
A U.S. government agency responsible for regulating the securities markets and protecting investors.
Competitive Disadvantage
A condition or circumstance that makes a company less able to compete effectively with others in the market.
Financial Disclosure
The process by which a company releases and provides transparency about its financial performance, conditions, and risks to stakeholders.
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