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By default, Windows uses the active window to display the contents of a newly opened drive or folder.
Other Comprehensive Income
Portions of total comprehensive income of a company not realized in net income, including items like foreign currency translation adjustments or unrealized gains on securities.
International Financial Reporting Standards
A set of accounting standards developed by the International Accounting Standards Board (IASB) that aims to standardize accounting practices globally.
Accounting Standards for Private Enterprises
Specific accounting principles and guidelines meant for the financial reporting of privately-held companies, differing from those for publicly traded companies.
Equity Method
An accounting technique used to record investments in other companies, where the investment is initially recorded at cost and adjusted thereafter for the investor's share of the investee’s profits or losses.
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