Examlex
(????????????????????????????????????????????????????) study is to learn who, what, when, where & how of a topic.
Net Income
The total profit or loss of a company after all revenues and expenses have been accounted for.
Shareholders' Equity
The residual interest in the assets of a corporation after deducting liabilities, representing the ownership interest of shareholders.
Statement of Changes
A financial report detailing the changes in equity of a company over a specific period.
ASPE
Accounting Standards for Private Enterprises, a set of accounting standards for privately-held companies in Canada, providing guidelines on financial reporting.
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