Examlex
The firm's capital structure refers to:
Fair Value
The estimated market price of an asset or liability, reflecting the amount at which it could be bought or sold in a current transaction between willing parties.
Relevant Information
Relevant information comprises data that is applicable and helpful in making decisions, particularly in the context of financial and managerial accounting.
Qualitative Characteristic
Attributes that make the information provided in financial statements useful to users, including relevance, understandability, comparability, and reliability.
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