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Shareholders' Equity
The residual interest in the assets of a company after deducting liabilities, represented by the capital contributed by shareholders and retained earnings.
Entity Approach
A method in merger and acquisition accounting where the acquiring and target companies are treated as combining their interests, forming a new reporting entity.
Retained Earnings
Profits that a company has earned to date, less any dividends or other distributions paid to shareholders.
IFRS
International Financial Reporting Standards, a set of accounting guidelines that dictate how financial statements should be reported around the world.
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