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  2. Statement of changes in financial position - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in...

    Changes in financial position include cash outflows, such as capital expenditures, and cash inflows, such as revenue. It may also include certain non-cash changes, such as depreciation. The use of this statement is to provide relevant and focused on a period, so that users of financial statements with sufficient information to:

  3. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    A statement of changes in equity and similarly the statement of changes in owner's equity for a sole trader, statement of changes in partners' equity for a partnership, statement of changes in shareholders' equity for a company or statement of changes in taxpayers' equity [1] for government financial statements is one of the four basic financial statements.

  4. Change of position - Wikipedia

    en.wikipedia.org/wiki/Change_of_position

    Change of position is a defence to a claim in unjust enrichment which operates to reduce a defendant's liability to the extent to which his or her circumstances have changed as a consequence of an enrichment.

  5. Why Ares Capital Stock Withered on Wednesday - AOL

    www.aol.com/finance/why-ares-capital-stock...

    Leadership change DeVeer won't be quoted too often in the future, as Ares announced that he is stepping down from his position. The move is effective April 30, and he will be replaced in the post ...

  6. MicroStrategy (MSTR) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/finance/microstrategy-mstr-q4-2024...

    Strategy's unique position allowed us to introduce Strike, which is a form of convertible preferred stock with an embedded perpetual call option on MicroStrategy, our common stock. There's ...

  7. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  8. Aurora Cannabis (ACB) Q3 2025 Earnings Call Transcript - AOL

    www.aol.com/aurora-cannabis-acb-q3-2025...

    Image source: The Motley Fool. Aurora Cannabis (NASDAQ: ACB) Q3 2025 Earnings Call Feb 05, 2025, 8:00 a.m. ET. Contents: Prepared Remarks. Questions and Answers. Call Participants

  9. Estoppel - Wikipedia

    en.wikipedia.org/wiki/Estoppel

    evidence that there is a change in position of the promisee as a result of the promise (reliance but not necessarily to their detriment) inequity if the promisor were to go back on the promise; In general, estoppel is "a shield not a sword"—it cannot be used as the basis of an action on its own. [27] It also does not extinguish rights.