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  2. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    For small and medium enterprises (SMEs), the statement of changes in equity should show all changes in equity including: total comprehensive income. owners' investments. dividends. owners' withdrawals of capital. treasury share transactions. They can omit the statement of changes in equity if the entity has no owner investments or withdrawals ...

  3. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    v. t. e. A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are ...

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  5. Safety data sheet - Wikipedia

    en.wikipedia.org/wiki/Safety_data_sheet

    A safety data sheet ( SDS ), [1] material safety data sheet ( MSDS ), or product safety data sheet ( PSDS) is a document that lists information relating to occupational safety and health for the use of various substances and products. SDSs are a widely used type of fact sheet used to catalogue information on chemical species including chemical ...

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  7. US newspapers sue OpenAI for copyright infringement over AI ...

    www.aol.com/news/us-newspapers-sue-openai...

    A group of newspapers, including the New York Daily News and Chicago Tribune, sued Microsoft and OpenAI in New York federal court on Tuesday, accusing them of misusing reporters' work to train ...