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#cfa-level-1 #reading-23-financial-reporting-mechanics
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[...] are the creditors’ claims on the resources (assets) of a company;

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Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question

[...] are the creditors’ claims on the resources (assets) of a company;

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Tags
#cfa-level-1 #reading-23-financial-reporting-mechanics
Question

[...] are the creditors’ claims on the resources (assets) of a company;

Answer
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3. ACCOUNTS AND FINANCIAL STATEMENTS
the broad groupings of financial statement elements: Assets, Liabilities, Owners’ Equity, Revenue, and Expenses.1 In general terms, these elements can be defined as follows: assets are the economic resources of a company; <span>liabilities are the creditors’ claims on the resources (assets) of a company; owners’ equity is the residual claim on those resources (assets); revenues are inflows of

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