Examlex
Researchers who are affiliated with the cognitive processes approach to intelligence:
International Accounting Standards
A set of accounting standards developed and overseen by the International Accounting Standards Board (IASB), aiming to promote global consistency in financial reporting.
Conceptual Framework
The conceptual framework in accounting is a system of interrelated objectives and fundamentals that provides the foundation for financial accounting and reporting standards.
General Purpose Financial Statements
Financial reports intended to meet the needs of various users who are not in a position to demand custom reports tailored to their information needs.
Special Purpose Financial Statements
Financial statements designed to meet specific needs of users that are not addressed by standard financial statements, often required by contractual or regulatory requirements.
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