Examlex
Which of the following is NOT an element of the readership model put forth by Janice Redish?
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that are becoming the global standard for the preparation of public company financial statements.
Statement of Financial Position
A financial statement detailing an organization's assets, liabilities, and equity at a specific point in time, known as the balance sheet.
Shareholders' Equity
The residual interest in the assets of a corporation after deducting its liabilities, representing the ownership interest of shareholders.
SFAS No.123
A Statement of Financial Accounting Standards providing guidance on stock-based compensation, requiring companies to expense the cost of employee services received in exchange for an award of equity instruments.
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