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1492 terms

Glossary

Every term is defined twice: once the way a filing would put it, and once the way somebody would explain it to you across a table. The second one is usually the one that sticks.

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Emphasis of matter

Accounting

An auditor’s paragraph drawing attention to a disclosed matter fundamental to understanding the accounts.

In plain terms

A clean opinion with a raised eyebrow. Going-concern language here is the starkest warning a public investor gets.

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Indian stock market glossary · Market Vidyalaya