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Keynesian theory
Separate Disclosures
Financial reporting requirement for specific information to be provided separately in financial statements to enhance clarity and understanding.
Profits
The financial gain obtained when the revenues generated from business activities exceed the expenses, taxes, and costs associated with sustaining the activity.
Total Losses
The sum of all expenses, debts, or damages that exceed gains and revenues.
Assets Test
A measure used to determine a company's financial stability by comparing its liquid assets against its liabilities.
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