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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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Re-presented comparatives

Accounting
Also called: Re-presentation of comparatives

Prior-year figures shown on the current year’s basis, so that both periods describe the same reporting entity.

In plain terms

The reason a prior-year column in this year’s report can differ from the one the same company published last year. Wherever you see it, your saved series has a break at that point.

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Indian stock market glossary · Market Vidyalaya