Examlex
It is generally agreed today that it is a good idea to mainstream children with disabilities into regular preschool classrooms, but physical integration does not guarantee that children with special needs will be socially integrated. How does the typical preschool child view a child with a disability? What types of adult interventions are necessary to fully integrate the preschool classroom?
Unrealized Increase
The increase in value of an asset that has not yet been sold or disposed of. It represents potential profit, but it is not reflected in the financial statements until the gain is realized.
APB Opinion No. 22
Guidance issued by the Accounting Principles Board on the disclosure of accounting policies, requiring firms to include a summary of significant accounting policies in their financial statements.
Subsequent Event
An event that occurs after the balance sheet date but before the financial statements are issued, which may affect the company's financial position or performance.
Financial Disclosure Requirements
Regulations and standards mandating companies to disclose certain financial and operational information, ensuring transparency and aiding stakeholders in informed decision-making.
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