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Discuss the role of communication and technology in globalization.Give examples.
Contracts
Legally binding agreements between two or more parties that outline terms, conditions, and obligations of each party.
Conceptual Framework
A theoretical structure that outlines the objectives and fundamentals of financial reporting to guide the development of accounting standards.
Income
Increases in assets, or decreases in liabilities, that result in increases in equity, other than those relating to contributions from holders of equity claims.
Gains
Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases in liabilities that result in increases in equity, other than those related to contributions from equity participants.
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