Examlex
Which of the following is a characteristic of Standard & Poor's Corporation Reports?
Acquisition
The process of acquiring control of another company by purchase of its shares or assets.
Not-For-Profit Organizations
Organizations that use surplus revenues to achieve their goals rather than distributing them as profit or dividends.
Reporting Objectives
The goals intended to be achieved through the preparation and presentation of financial reports, such as fairness, clarity, and accuracy.
CICA Handbook
The Canadian Institute of Chartered Accountants Handbook, containing the generally accepted accounting principles (GAAP) in Canada.
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