Examlex
Circadian rhythm sleep disorder was formally called sleep-wake schedule disorder.
Liabilities Reporting
The process of disclosing a company's obligations and debts on its financial statements.
Revenues Test
A criterion used to assess whether revenues are being recognized in the correct accounting period under the accrual basis of accounting.
Operating Segment
A component of a business that engages in business activities earning revenues and incurring expenses, whose operating results are regularly reviewed by the organization's chief operating decision maker.
Separate Disclosures
Financial reporting that requires specific financial statements or items to be presented separately to provide clarity and detail.
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