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Financial Reports
Documents that provide an overview of a company's financial condition, including balance sheets, income statements, and cash flow statements.
Dividends Account
A dividends account is used in accounting to track dividends paid out to shareholders during a specific period; it represents a distribution of a portion of a company's earnings.
Time Period Assumption
An accounting principle that assumes a business's complex and ongoing activities can be divided into specific time periods such as months, quarters, or years for reporting purposes.
Reporting Time Periods
The specific intervals for which financial reports are prepared, such as quarterly or annually, to provide stakeholders with timely financial information.
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