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Accounting
Banking

Elements Relating To Performance

The elements relating to the performance of an entity/ business are the main element headings that on the statement of...

Reclassification Adjustment

The process of reclassifying gains or losses from equity (fair value changes) to P&L (statement of profit and loss, SOPL)...

Recycling

The process of reclassifying gains or losses from equity (fair value changes) to P&L (statement of profit and loss, SOPL)...