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Gross investment refers to
U.S. GAAP
United States Generally Accepted Accounting Principles, the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) for financial reporting.
Common-Law Countries
Nations that operate under a legal system founded on case law and precedents rather than on codified laws; common examples include the United Kingdom, the United States, and Australia.
IFRS
International Financial Reporting Standards, a set of global accounting standards for financial reporting.
Government Regulation
Laws and rules established by governmental bodies aimed at controlling or supervising activities within various sectors for the welfare of society.
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