Examlex
A column alias must be contained within double quotation marks (" ") if it contains which of the following?
Gains
Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases in liabilities that result in increases in equity, other than those related to contributions from equity participants.
Significant Risks
Major threats or uncertainties that could potentially impact an entity's operations, financial performance, or reputation significantly.
Economic Benefits
Refers to the advantages or gains, often measured in terms of revenues or savings, that an entity expects to receive as a result of certain actions or investments.
Transaction Costs
Incremental direct costs that are directly attributable to the acquisition, issue, or disposal of a financial asset or financial liability.
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