Examlex
Private fields of a superclass can be accessed in a subclass
Comprehensive Income Items
Components of comprehensive income that represent all changes in equity during a period except those resulting from investments by owners and distributions to owners.
Revaluation Surplus
The increase in value of an asset, over its previously recorded cost, reflected in the financial statements.
Share Premium
The amount received by a company over and above the face value of its shares when issuing them.
Prior Period Adjustments
Adjustments made to the financial statements to correct errors or account for omitted transactions from a previous period, not part of current period earnings.
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