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All of the following are suggestions for improving listening skills except
IFRS
The International Financial Reporting Standards (IFRS) are a set of accounting standards developed by the International Accounting Standards Board (IASB) that serve as a global framework for how public companies prepare and disclose financial statements.
Restated
The revision and publication of previously issued financial statements to correct errors or to adjust for changes in accounting policies.
Comprehensive Income
Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owner sources, including all non-owner changes in equity not resulting from investments by owners and distributions to owners.
Noncumulative Preferred Stock
A type of preferred stock where dividend payments are not accrued if they are not declared by the company's board in a particular period.
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