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At a Grand Jury Hearing, the defendant has the right to:
GAAP
Generally Accepted Accounting Principles (GAAP) are a collection of commonly-followed accounting rules and standards for financial reporting and auditing in the U.S.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board that aims to ensure consistency and transparency in financial reporting globally.
Unrealized Declines
Reductions in the estimated market value of an investment that has not yet been sold by the holder.
Stockholders' Equity
Stockholders' Equity is the residual interest in the assets of a corporation after deducting liabilities, representing ownership equity spread amongst shareholders.
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