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Who can be the target of stereotyping?
Primary User Groups
The main categories of users who rely on a company's financial information, typically including investors, creditors, and regulatory agencies.
Financial Information
Data pertaining to the financial status or operations of a business, including balance sheets, income statements, and cash flow statements.
Constraints
Limitations or restrictions that can affect the course of action or outcomes in a specific situation.
IASB/FASB Boards
The International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) are organizations that develop and promulgate accounting standards.
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