Examlex
What is a REL chart?
Cost Principle
An accounting principle that states transactions and assets should be recorded at their original purchase cost, factoring out any market value changes.
Revaluing Assets
The process of adjusting the book value of an asset to reflect its current market value rather than its original purchase price.
Major Disadvantage
A significant or principal drawback that adversely affects the effectiveness, efficiency, or desirability of an object, system, or method.
Ethical Lapses
Failures to act in an ethical manner, often resulting in behavior that is morally or professionally wrong.
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