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Sizing up a business is relevant for managers because:
IFRS
International Financial Reporting Standards, a set of accounting rules and standards issued by the International Accounting Standards Board (IASB) to ensure consistency and transparency in financial reporting globally.
Basic Earnings Per Share
A measure of the amount of a company's profit that can be allocated to one share of its common stock, excluding any complex financial structures.
Payout Ratios
The percentage of earnings paid to shareholders in the form of dividends.
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