Examlex
In a database management system,the ________ is a document or file that stores the data definitions and descriptions of the structure of data used in the database.
Conceptual Framework
An underlying structure in accounting that outlines the objectives and fundamentals leading to consistent standards and financial reporting.
Qualitative Characteristic
A fundamental attribute that makes the information provided in financial statements useful to users.
Going Concern
An accounting principle that assumes a company will continue in operational existence for the foreseeable future, without the intention or necessity of liquidation.
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