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The document defines key accounting terminology and concepts. It discusses financial statements including the income statement, balance sheet, and cash flow statement. It also defines assets as resources from which future economic benefits are expected, and classifies assets as non-current, current, tangible, intangible, real, and fictitious. Liabilities are defined as present obligations that will result in an outflow of resources. Liabilities are classified as non-current and current. Equity, incomes, exp

Author

Saubhagya Suri

Language

EN