Examlex
Identify quantitative and qualitative considerations that are taken into account when the auditor evaluatwhether misstatements either cause financial statements to be materially misstated or require additional disclosure.
Statement of Changes
Refers to a financial statement that outlines the changes in equity of a company over a specific period due to transactions with owners and other comprehensive income.
Retained Earnings
The remaining net income for the company after distributing dividends to its shareholders.
Non-controlling Interest
An ownership interest in a subsidiary that is not significant enough to allow the holder to control or influence its policies.
Available-for-sale
A classification of financial assets indicating they can be sold in the future, not held to maturity or for trading immediately.
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