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What Type of Codes Did Bartlett and Payne Refer to as 'A

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What type of codes did Bartlett and Payne refer to as 'a piece of text that stands in its own right'?


Definitions:

Segment Data

Financial information that is broken down into sub-parts of a company, such as departments or product lines, to analyze performance and make strategic decisions.

GAAP

Generally Accepted Accounting Principles, a set of rules and standards for financial accounting and reporting in the U.S.

Horizontal Analysis

A financial analysis technique that compares historical financial data over a series of periods to identify trends and growth patterns.

Horizontal Analysis

A financial analysis technique that evaluates trends over time by comparing line items in financial statements across successive periods.

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