Examlex
What is a reference group?
Base Year Figure
A benchmark or reference point in time used for comparative analysis, often in the calculation of indexes and financial ratios.
Retained Earnings
Net income retained in a corporation.
Total Assets
The sum of all owned resources and rights with economic value that a business controls, including both current and non-current assets.
Comparative Financial Statements
Financial statements that provide information for multiple accounting periods, typically side-by-side, allowing for analysis of trends, performance, and financial position over time.
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