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A simple agreement for future equity (SAFE) is an agreement between an investor and a company that provides rights to the investor for future equity in the company similar to a warrant, except without determining a specific price per share at the time of the initial investment.
In United States business law, a forward-looking statement or safe harbor statement is a statement that cannot sustain itself as merely a historical fact. A forward-looking statement predicts, projects, or uses future events as expectations or possibilities. These statements can often be misleading, as they can be mistaken for factual ...
Note-taking has been an important part of human history and scientific development. The Ancient Greeks developed hypomnema, personal records on important subjects.In the Renaissance and early modern period, students learned to take notes in schools, academies and universities, often producing beautiful volumes that served as reference works after they finished their studies.
As the second-quarter earnings season progresses, it's becoming exceedingly obvious that an obscure accounting rule is taking center stage and, in some cases, entirely wiping out shareholder gains.
The convergence of accounting standards refers to the goal of establishing a single set of accounting standards that will be used internationally. [1] Convergence in some form has been taking place for several decades, [ 2 ] and efforts today include projects that aim to reduce the differences between accounting standards.
Generally Accepted Accounting Principles (GAAP) is the standard framework of guidelines for financial accounting used in any given jurisdiction. It includes the standards, conventions and rules that accountants follow in recording and summarizing and in the preparation of financial statements.