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Interim Financial Statements
Financial statements reporting the financial position and results of operations of an entity for a period shorter than a fiscal year, typically quarterly.
Entity-wide Disclosures
Refers to the disclosure of financial information by a business entity that pertains to its operations, financial condition, and performance, taking into account all divisions and geographic locations.
IFRS 8
A segment of International Financial Reporting Standards related to Operating Segments, requiring certain entities to disclose information about their operating segments, products and services, geographical areas, and major customers.
Impairment Loss
A reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount, recognized in the financial statements.
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