Examlex
After importing Excel data into Access without links, any changes you make to the Excel source data will be reflected in the Access table.
Material Amount
A sum of money that is large enough to influence the economic decisions of users based on the financial statements of an entity.
Reporting Period
The specific time span covered by financial statements, typically one fiscal year or quarter, for which an entity reports its financial performance and position.
Carrying Amount
The book value of assets and liabilities, calculated as the original cost minus any accumulated depreciation, impairment, or amortization.
Fair Value
The expected proceeds from an asset sale or the financial commitment for a liability shift in an orderly engagement among market participants at the time of determining value.
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