Examlex
Which of the following would not be circumstantial evidence that a person had the ability to commit a crime?
External Decision Makers
Individuals or entities outside of a company that use its financial information to make decisions, such as investors and creditors.
International Financial Reporting Standards (IFRS)
A set of accounting standards developed by the International Accounting Standards Board (IASB) that guide the preparation of financial statements globally.
Retained Earnings
The portion of net income that is not distributed to shareholders as dividends but retained by the company for reinvestment.
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