Examlex
What is beta testing?
Balance Date
The specific date at which the financial position of a company is measured and reported, usually marking the end of the fiscal or reporting period.
Comprehensive Income
The total change in equity for a reporting period other than from transactions with owners as owners, including both net income and other comprehensive income.
AASB 101
An accounting standard issued by the Australian Accounting Standards Board that outlines the presentation of financial statements, ensuring relevance, reliability, comparability, and understandability.
Line Items
These refer to individual financial transactions or components listed in a financial statement or report.
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