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Content analysis
?| Positive | ||
| Negative | ||
| Uncertain | ||
| Constraining | ||
| Legalese | ||
| Litigous | ||
| Readability |
7th grade Bad
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New words:
ASC, ASU, Codification, comprehensive, concept, consecutive, highest, instrument, lower, nonfinancial, OCI, owner, perspective, topic
Removed:
accept, acquired, acquirer, acquisition, active, Additionally, AICPA, allocation, amendment, annual, apply, April, ARB, assumed, attribute, AU, authoritative, authority, bargain, behavior, calendar, category, choice, choose, combination, comment, comparability, computation, conflicting, conform, considerable, consolidated, Consolidation, continue, December, deconsolidation, decreased, derivative, detailed, Determining, develop, disclose, discussed, diversity, document, earlier, eliminate, employee, enable, encouraged, ending, enterprise, establish, estimating, evaluate, exercise, existed, expanded, external, FAS, FIN, finalized, fiscal, framework, FSP, goodwill, guarantee, hedged, Hedging, Hierarchy, identifying, industry, insurance, interpretation, involvement, IRS, issuance, level, made, March, mezzanine, October, operation, orderly, ownership, participating, payment, PCAOB, pension, permit, permitted, plain, plan, postretirement, practice, premium, prevail, prior, Professional, prohibited, pronouncement, proposed, prospective, prospectively, public, purpose, qualifying, refined, relevant, require, revised, sale, SEC, simplified, Specifically, standard, subsidiary, sufficient, trading, transparency, vanilla, variable, vesting, widely
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