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Retroactive interference can be considered
Form 8-K
A report filed by publicly traded companies to announce major events that shareholders should know about, including acquisitions, disposals, and changes in control.
Significant Events
Major occurrences that have a profound effect on a company's operations and financial statements, such as mergers, acquisitions, or natural disasters.
Securities Accounting Standards (SASs)
A set of guidelines and rules for the accounting and reporting of transactions involving securities.
Accounting Principles
The rules and guidelines that companies must follow when reporting financial data.
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