Examlex
Which of these classes access sequences of characters?
i.readers
II.writers
III.streams
Reporting Entity
An entity for which there are users who rely on the entity's financial reports for making economic decisions.
Accounting Estimate
Approximations or judgments made by management in preparing financial statements, necessary when a precise value cannot be readily determined.
Retrospective Application Method
A method of applying new accounting policies to transactions, other events, and conditions as if the new policies had always been in place.
Financial Statements
Reports summarizing the financial performance and position of a company, including the income statement, balance sheet, and cash flow statement.
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