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When identifying students with speech and language disorders, teachers should be sensitive to the age of the student, her or his cultural heritage, and speech standards of the community as they may affect the student's communication abilities.
Diluted Earnings Per Share
A performance metric that shows the quality of earnings per share if all convertible securities were converted into shares.
Potential Common Shares
Financial instruments or arrangements that could potentially be converted into common stock, impacting the earnings per share calculation.
Earnings Per Share Footnotes
Additional notes in financial reports that provide details on the calculation and factors affecting the earnings per share metric.
Accumulated Other Comprehensive Income
A component of shareholders' equity, representing income that is not part of net income, such as unrealized gains or losses on certain types of investments.
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