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  2. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    Comparative information: IFRS requires entities to present comparative information in respect of the preceding period for all amounts reported in the current period's financial statements. In addition comparative information shall also be provided for narrative and descriptive information if it is relevant to understanding the current period's ...

  3. Comparison of Microsoft Windows versions - Wikipedia

    en.wikipedia.org/wiki/Comparison_of_Microsoft...

    If an independent installation of both, DOS and Windows is desired, DOS ought to be installed prior to Windows, at the start of a small partition. The system must be transferred by the (dangerous) "SYSTEM" DOS-command, while the other files constituting DOS can simply be copied (the files located in the DOS-root and the entire COMMAND directory).

  4. IFRS 17 - Wikipedia

    en.wikipedia.org/wiki/IFRS_17

    Several features of IFRS 17 have been criticized by preparers. One example is the volatility caused by applying current rates for time value of money. [10] IFRS 17 permits presenting the effects of changes in the discount rate under Other Comprehensive Income to eliminate the volatility from the P&L.

  5. Cash flow statement - Wikipedia

    en.wikipedia.org/wiki/Cash_flow_statement

    In financial accounting, a cash flow statement, also known as statement of cash flows, [1] is a financial statement that shows how changes in balance sheet accounts and income affect cash and cash equivalents, and breaks the analysis down to operating, investing and financing activities.

  6. Convention of disclosure - Wikipedia

    en.wikipedia.org/wiki/Convention_of_disclosure

    The convention of disclosure requires that all material facts must be disclosed in the financial statements.For example, in the case of sundry debtors, not only the total amount of sundry debtors should be disclosed, but also the amount of good and secured debtors, the amount of good but unsecured debtors and amount of doubtful debts should be stated.

  7. Comparison of statistical packages - Wikipedia

    en.wikipedia.org/wiki/Comparison_of_statistical...

    [Note 1] Descriptive statistics Nonparametric statistics Quality control Survival analysis Data processing Base stat. [Note 2] Normality tests [Note 3] CTA [Note 4] Nonparametric comparison, ANOVA: Cluster analysis Discriminant analysis BDP [Note 5] Ext. [Note 6]

  8. Comparison of file systems - Wikipedia

    en.wikipedia.org/wiki/Comparison_of_file_systems

    Note that in addition to the below table, block capabilities can be implemented below the file system layer in Linux (LVM, integritysetup, cryptsetup) or Windows (Volume Shadow Copy Service, SECURITY), etc.

  9. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    MD&A typically describes the corporation's liquidity position, capital resources, [10] results of its operations, underlying causes of material changes in financial statement items (such as asset impairment and restructuring charges), events of unusual or infrequent nature (such as mergers and acquisitions or share buybacks), positive and ...