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Accounting

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Below The Line Disclosures

Disclosures that relate to financial information not appearing in the core accounts of a business (balance sheet, income statement, and cash flow statement). Such disclosures are meant to help investors and users of financial statements make yet more informed decisions about their investments and relationship with the business. An example of below the line disclosures is information regarding future events that may leave a noticeable impact on the business or its activities.


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