Examlex
When you create custom views,you name the view first and then set the worksheet display.
Materiality
An accounting principle that means the significance of financial information to decision makers, considering its size or its nature.
Relevance
The importance of financial information in making economic decisions, ensuring that the data presented affects the users' understanding and actions.
Standard Setters
Organizations or bodies responsible for establishing norms and guidelines in various fields, such as accounting or industry standards.
Historical Cost
Historical cost is an accounting principle that records assets and transactions at their original purchase price, without adjusting for inflation or market changes.
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