Examlex
When applied to 1:N relationships,the term "parent" refers to the many side of the relationship since a child may have many parents.
Unresolved Issues
Matters or disputes that are pending resolution.
IASB's Conceptual Framework
A comprehensive set of accounting principles and concepts issued by the International Accounting Standards Board to guide the development of standards.
Financial Reporting
Generating communications that present the financial situation of a corporation to its management team, shareholders, and the government.
General Purpose
An undirected goal, usually implying flexibility and adaptability to a variety of situations or tasks.
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