Examlex
What is a primary key called that is made up of more than one field?
Management Discussion
A section in a company's annual report or financial statements where management provides a narrative explanation of the company's financial condition, results of operations, and future outlook.
Auditor's Report
A formal statement issued by an independent auditor as a result of an audit, evaluation, or review of an entity's financial statements, indicating the auditor's opinion on the veracity and fairness of the statements.
Unusual Item
An unusual item in financial accounting refers to a gain or loss that is unusual in nature and infrequent in occurrence, thus being reported separately in the financial statements.
Retirement Of A Bond
The process of paying off the principal amount of a bond at or before its maturity date, effectively canceling the debt obligation.
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