Examlex
A cluster is a group of ________ in multiples of ________.
Cost Basis of Accounting
An accounting method where expenses and income are recorded when they are incurred or earned, regardless of when the cash transactions occur.
Originally Acquired
Refers to the initial purchase or acquisition of an asset or security at its original purchase price.
Enhancing Qualitative Characteristics
Attributes that increase the usefulness of financial information, including comparability, verifiability, timeliness, and understandability.
Timeliness
Refers to the provision of financial information to users promptly, ensuring relevance for decision-making purposes.
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