Write a note detailing your understanding of the following terms and the financial reporting implications of each.

Description Write a note detailing your understanding of the following terms and the financial reporting implications of each. Intangible Asset Going Concern Exceptional Items Non GAAP measures Equity Accounted Investments Non Controlling Interests (Income Statement) Non Controlling Interests (Balance Sheet) Other Comprehensive income Currency Translation Effects Basic Earnings per share Diluted earnings per share

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