Examlex
The initials CPM stand for:
Future Benefit
An economic advantage or return that is expected to be received in the future as a result of current or past actions.
Asset
A resource with economic value that an individual, corporation, or country owns or controls with the expectation that it will provide future benefit.
Entity's Activities
Operations or actions undertaken by an entity, which can include its core business operations, investments, financing, and other actions that it engages in.
Owners' Equity
The residual interest in the assets of a business after deducting liabilities, representing the ownership interest of shareholders or owners.
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