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Qualitative Characteristic
Attributes that make the information provided in financial statements useful to users.
Investment Analysis
The process of evaluating an investment for profitability and risk, which involves analyzing financial statements, market trends, and other factors.
Capital Rationing
The process by which management plans, evaluates, and controls long-term capital investments involving fixed assets.
Investment Funds
Pooled funds from investors that are managed by professionals and invested in a diversified portfolio of assets to earn returns.
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