Examlex
Stare decisis is a doctrine obligating judges to help persons who have failed to protect their own rights.
Statement of Cash Flows
A financial report that provides aggregate data regarding all cash inflows and outflows a company receives from its ongoing operations, investment, and financial activities.
ASPE
Accounting Standards for Private Enterprises; a set of accounting standards for private companies in Canada, designed to meet the needs of private entities.
Comparative Statement of Income
A financial statement presenting a company's revenues, expenses, and profits over multiple periods for comparison purposes.
Cash Basis
An accounting method where revenues and expenses are recognized only when cash is actually received or paid out, as opposed to when they are incurred.
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