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Retained Earnings Statement
A summary of the changes in the retained earnings in a corporation for a specific period of time, such as a month or a year.
Fair Value
The estimated market value of an asset or liability, based on current prices in an active market.
Financial Statements
Official records that outline the financial activities and condition of a business, individual, or other entity.
Historical Cost
The original monetary value of an asset or investment at the time of its acquisition, without adjustments for inflation or market fluctuations.
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