Examlex
If a song or stupid commercial jingle repeats over and over in your mind, you are experiencing a mild type of
Predictive Value
The capability of financial information to help users in predicting future trends and outcomes.
Confirmatory Value
The aspect of financial information that helps users confirm or correct prior expectations.
Fair Value
The price at which an asset would be bought or sold in an orderly transaction between market participants at the measurement date.
Historical Cost Principle
An accounting principle that states assets should be recorded and reported at their original purchase price, not their current market value.
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