Examlex
_____ was the first Web browser that became widely available for personal computers.
Retrospective Restatement
A correction of the recognition, measurement, and disclosure of amounts of elements of financial statements as if a prior period error had never occurred.
Recognition
The official acknowledgment or recording of something, typically an asset, expense, or revenue, within financial statements.
Disclosure
The act of making new or important information known, especially regarding the financial state or performance of a company.
Material Events
Significant events that are likely to influence financial decisions or valuations of investors and analysts, requiring prompt disclosure by the entity involved.
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