Examlex
The ____ data type is an object type with a value chosen from a list of allowed values that are enumerated explicitly in the column specification at the time the table is created.
Unusual Items
Nonrecurring or unique charges or gains that are not expected to happen regularly, such as costs from lawsuits, restructuring, or natural disasters, that are reported separately in a company's financial statements.
Accounting Principles
Principles that provide the framework upon which accounting standards are constructed.
Common-Sized Financial Statements
Financial statements that present all line items as a percentage of a common base figure, facilitating comparison across periods or companies.
Comparative Statements
Financial statements that present multiple periods of data to compare and analyze changes over time.
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