Examlex
People who experience the symptoms of depression only at certain times of the year,usually
winter,may be diagnosed with seasonal affective disorder,or SAD.
Future Events
Incidents or occurrences that have not yet happened but are anticipated or expected to occur in the course of a business's operation.
Constraint In Accounting
In accounting, constraints involve the limitations or boundaries that must be considered when preparing financial statements, such as materiality, cost-benefit considerations, and timeliness.
Measurement Principle
A fundamental accounting principle that dictates how transactions should be recorded based on their actual cost in financial statements.
Fair Value
The estimated market price of an asset or liability, reflecting the amount at which it could be bought or sold in a current transaction between willing parties.
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