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Preferred Dividends
Dividends that are paid to preferred shareholders before any dividends are paid to common shareholders.
GAAP
GAAP, or Generally Accepted Accounting Principles, are a set of accounting standards and procedures used in the United States to govern financial reporting and ensure consistency across industries.
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.
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