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What is the major assumption underlying the one-transaction perspective?
Shareholders' Equity
The residual interest in the assets of a corporation after deducting liabilities, representing the ownership interest.
Current Liabilities
Short-term financial obligations due within one year or within a normal operating cycle.
Net Fixed Assets
The value of a company's property, plant, and equipment minus any depreciation that has been recorded on these assets.
Cash Flow
The net amount of cash being transferred into and out of a business, considered important for assessing liquidity, flexibility, and overall financial health.
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