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Consistent Application
The principle that accounting rules and methods should be applied the same way in each accounting period to ensure comparability of financial statements.
All-Inclusive Concept
A pricing strategy or business model where a single price includes all related services and products.
Retained Earnings
The portion of net income that is retained by a company rather than distributed to its shareholders as dividends.
Comprehensive Income
An inclusive income measurement that includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
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