Examlex
What are the five broad categories within the non-ownership framework?
Consistency
Refers to the accounting principle that mandates the same accounting methods and procedures to be followed from one financial period to another to ensure comparability of financial statements over time.
Relevant
Pertaining to something that is closely connected or appropriate to the matter at hand, often used in decision-making to determine if information should be considered.
Decisions
Choices made by individuals or organizations concerning options that affect processes, strategies, or outcomes.
Split-Off Point
That point in the manufacturing process where some or all of the joint products can be recognized as individual products.
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