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Generally Accepted Accounting Principles (GAAP) are the set of standards established to reflect the image of the company. Thus, by the concept of generally accepted accounting principles, we interpret that all companies manage their own community rules and regulations on accounting to keep track of their assets. On the other hand, the General accounting plan … Read more

The Green Shoe clause is a right that an entity that manages the exit to bag of a company, normally investment banks, which allows placing a certain number of shares, between 5% and 15%, of the company's total shares. This fact occurs when a OPV, that is, a Public Sale Operation, and the managing entity … Read more