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Valuation Method
The approach used to assess the value of an asset, liability, or a business, which can be based on market, income, or cost factors.
Financial Statements
Reports that provide an overview of a company's financial condition, including balance sheets, income statements, and statements of cash flows.
Recognized
Refers to the formal acknowledgment in financial accounting of particular transactions and events in the financial statements.
Definition Of An Element
In accounting, an element refers to the essential categories into which all financial transactions can be classified, such as assets, liabilities, equity, revenue, and expenses.
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