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حسابداری و مالی::
غیرانتقاعی
The Framework applies to all entities: large, mid-size, small, for-profit and not-for-profit, and government bodies.
However, implementation ap- proaches may vary for smaller entities, regardless of whether the entity is publicly traded, privately held, governmental, or not-for-profit.
While requirements for privately owned, not-for-profit, or oth- er entities may vary, publicly listed companies in many jurisdictions require committees at the board level to focus on specialized topics, such as:
Privately owned, not-for-profit, or other entities may find it costly or other- wise difficult to attract competent independent directors.
A for-profit entity may focus on revenue, profitability, li- quidity, or some other measure, while a not-for-profit or governmental agency may have less financial emphasis overall, but still pursue goals relat- ing to revenue, liquidity, and spending.
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