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File and Directory classes add functionality to their method members beyond that of FileInfo and DirectoryInfo classes.
Recognition and Measurement
The principles that determine the timing and amount at which elements of financial statements are recorded.
Elements
Fundamental components or constituents of something, often referred to in the context of abstract concepts, compounds, or a set of parts.
Qualitative Characteristics
These are the attributes that make the information provided in financial statements useful to users.
Understandability
A characteristic of financial information that makes it comprehensible to those with a reasonable knowledge of business and economic activities.
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