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The financial statements are derived from the accounts balance sheet, income statement, and statement of cash flows. Both the profit and loss account and the statement of cash flows contain the same information, but they present that information in a different format. As will be explained in more detail below, most of the information in the profit and loss account and the statement of cash flows is derived from the balance sheet, as this is the starting point for both. Each balance sheet includes five main types of accounts:.
In the majority of small businesses, the most important types of accounts are the cash accounts and the accounts that record the purchases and sales of raw materials, work in process, and products and services. The business will also have the accounts that record customer orders and the accounts that record the amounts paid to suppliers and other business partners.
An individual can use the same method to construct a balance sheet for any business in any industry, regardless of its size. The common method used by the accountants for each industry or business is called International Financial Reporting Standards (IFRS).
IFRS is an accounting method that defines the basic requirements for financial accounting in any business or industry. It is based on two standards: the basic standards and supplemental standards. The basic standards are called Generally Accepted Accounting Principles or GAAP. The supplemental standards are called,.[Diffuse idiopathic skeletal hyperostosis (DISH). A new diagnostic and therapeutic challenge].
Diffuse idiopathic skeletal hyperostosis (DISH) is a degenerative disorder of the vertebral column characterised by progressive ossification of the enthesis of the spinal ligaments. The aim of this study was to investigate the epidemiological, clinical, morphological and radiological features of DISH, and to assess the surgical results of arthrodesis. 31 patients (18 females and 13 males), mean age 66.4 years, diagnosed as having DISH, were enrolled in the study. Morphological, clinical and radiological examination was performed in all patients. Magnetic resonance imaging was performed in 25 patients. The surgical intervention was performed in 16 patients. Clinical and radiological follow-up was performed in 26 patients. An extensive knowledge of DISH anatomy, as well as a detailed radiologic evaluation of the anatomy of the thoracic and lumbar vertebral column, are essential in order to diagnose this condition. The standard surgical treatment of DISH is arthrodesis of affected vertebrae, which be359ba680
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