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The sociological perspective is
Extraordinary Loss
A loss resulting from events that are both unusual and infrequent in nature, not expected to recur in the foreseeable future.
Extraordinary Items
Events and transactions that are distinguished by their unusual nature and infrequency, reported separately in financial statements for clearer analysis.
Earnings Per Share
A measure of a company's profitability that calculates how much money shareholders would receive for each share they own if all of the profits were distributed to them.
Component of the Business
A segment or section of a company that can be identified operationally and for financial reporting, often seen as a distinct part of the business that could be separated or sold.
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