Examlex
A surrogate key is an artificial column that is added to a relation to be its primary key.
GAAP Estimate
An accounting estimate made following Generally Accepted Accounting Principles guidelines.
Prior-Period Adjustment
Corrections made to an organisation’s financial statements for errors found in the financials of preceding periods.
Comprehensive Income
The total change in equity for a reporting period other than from transactions with owners, including all unrealized gains and losses.
Operating Loss
A negative financial result that occurs when a company's operating expenses exceed its gross profits.
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