Examlex
To be a faithful representation as described by the International Accounting Standards Board's (IASB's) Conceptual Framework, information must be all of the following except:
Data File
A file that contains data used by a computer program, often structured in a specific format for easy access and manipulation.
Physical File Pointer
A reference within a file system that points to the actual location of data on a storage device.
Hardware Device
Physical components of a computer system or network, such as processors, memory modules, or input/output devices.
Stdin
Standard input is the default source of input for programs and is typically associated with the keyboard.
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