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Dividends Declared
The announcement by a company's board of directors of the issuance of dividends to shareholders.
Accounting Estimates
Assumptions made about future financial transactions that impact the reporting of a company's financial statements, such as allowances for doubtful accounts.
Cumulative Adjustment
An accounting method used to make corrections to cumulative errors in financial statements of previous years.
Prior Period Adjustments
Corrections of errors in previously issued financial statements for periods that have already been reported.
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