GOING PUBLIC Definition

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GOING PUBLIC refers to those activities that relate to offering a private companys shares to the general investing public including registering with the SEC.

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CASH FROM INVESTING is the sum of all the individual investing activity cash flow line items.

EXCEPTIONAL ITEMS are material items which derive from events or transactions that fall within the ordinary activities of the reporting entity and which individually or, if of a similar type, in aggregate, need to be disclosed by virtue of their size or incidence if the financial statements are to give a true and fair view.

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