Examlex
Only a few highly gifted people are capable of true creativity.
IFRS
A collection of global accounting standards, International Financial Reporting Standards dictate the reporting methods for specific transactions and events in financial statements.
Other Comprehensive Income (OCI)
Items of income and expense that are not included in net income but directly affect equity, such as changes in the value of foreign investments.
Statement of Changes
A financial report detailing the changes in equity of a company over a period, including transactions with shareholders and comprehensive income.
Stockholders' Equity
A company's net worth derived from the difference between its total assets and total liabilities, representing the ownership interest of its shareholders.
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