Examlex
The building blocks of financial statement analysis include:
December 31
The last day of the year, commonly used as the end date for annual financial statements and reports.
Cash Equivalents
Brief-duration investments that can be easily converted into specific cash amounts and are highly liquid.
Human Error
Mistakes made by people, often attributed to factors such as misjudgment, confusion, or oversight.
Human Fraud
Intentional trickery by members of an organization aimed at obtaining an unethical or illegal advantage.
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