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What is Financial Reporting Disclosures?
Learning objectives of the subject of Financial Reporting Disclosures are to acknowledge that there can be a correlation between the financial performance of a company and the actions taken by management and the board of directors in setting and monitoring financial reporting objectives. Cite specific data elements illustrating that a company’s management and the board of directors have met its financial reporting objectives. Present a balanced presentation of the company's financial results with reasonable explanations for why specific measures of a company’s performance are lower than their competitors, such as lower than our competitors.
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