Examlex
It is possible for the results of a two-factor study to show an interaction even though there is no main effect for either factor.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that guide the financial reporting process.
Double-Entry Accounting
An accounting method that involves making two entries for every transaction, to maintain the balance of the accounting equation.
Debits and Credits
Fundamental elements of double-entry bookkeeping, where debits represent increases in assets or expenses and credits signify increases in liabilities, equity, or income.
Transaction
An agreement or exchange between two or more parties that is recorded and has a financial impact on the business.
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