Examlex
If you must give an employee a negative performance review,_____________
Treasury Shares
Shares that were issued and later repurchased by the issuing company, reducing the amount of outstanding stock.
Shareholders' Equity
The residual interest in the assets of a company after deducting liabilities, representing the ownership equity spread among shareholders.
Cash Dividends
A distribution of a portion of a company's earnings, decided by the board of directors, to its shareholders in the form of cash.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that is becoming the global standard for the preparation of public company financial statements.
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