Examlex
The IASB's Framework for Preparation and Presentation of Financial Statements (1989) implies that the most important group of users is:
Reactant Formation
The process in a chemical reaction where substances (reactants) combine or change to produce new substances (products).
Equilibrium
A state of physical balance or stability, or the condition in which all competing influences are balanced in a chemical reaction or in a market.
Kinetic Energy
Motion energy or energy that can do work.
Potential Energy
Energy in a chemical bond that is not being exerted or used to do work.
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