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When citing a reference to an article,you can rely on the fact that
Owners' Equity
The residual interest in the assets of a business after deducting liabilities, representing the ownership stake.
Noncurrent Liabilities
Long-term financial obligations listed on a company's balance sheet that are not due for settlement within one year.
Balance Sheet
A financial statement showing an entity's assets, liabilities, and shareholders' equity at a specific point in time, reflecting the company's financial position.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that aims to bring transparency, accountability, and efficiency to international financial markets.
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