Examlex
A(n) ________ control is a control whose data source is a field in the table such as the customer name.
Derived External User Objective
A goal or requirement for financial information that is created based on the needs of external users of financial statements.
Derived Company Objective
Strategic goals or intentions that are developed based on an analysis of a company's environment and internal capabilities.
CFA's Comprehensive Business Reporting Model Subcommittee
A subcommittee of the Chartered Financial Analyst Institute focused on developing and improving the standards and practices for comprehensive business reporting.
Intraperiod Tax Allocation
The allocation of income taxes within a single financial reporting period among continuing operations, discontinued operations, extraordinary items, and prior period adjustments.
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