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Common Stock
Equity ownership in a corporation, with claims on its earnings and assets being secondary to those of bondholders and preferred shareholders.
Shares
Units of equity ownership in a corporation, representing a portion of the company's capital stock.
Under IFRS
Refers to the accounting and reporting standards under the International Financial Reporting Standards framework, used globally.
Equity
The ownership interest held by shareholders in a corporation, represented by the residual assets of the company after deducting liabilities.
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