ABC Pharmaceuticals, founded in $1990,$ has established itself as a key player in the biopahrmaceutical industry, focusing on the development and commercialisation of innivative drugs forcritical medical conditions. Headquatered in a major biotech hub, the co$0$mpany operates research and development facilities, manufacturing plants, and slaes offices accross several countries. ABC pharmaceuticals is publicly traded on major stock exchange and is subject to rigorous regulatory oversight by health authorities and financial regulators

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Identify and explain eight considerations to be applied in presentation of Tesla's financial statements.