Examlex
Results returned by the Table Analyzer tool are always appropriate and do not need to be reviewed by the database designer.
IFRS
International Financial Reporting Standards, a set of global accounting standards developed by the International Accounting Standards Board.
U.S. GAAP
Generally Accepted Accounting Principles in the United States, a common set of accounting rules and standards for financial reporting.
Provision
A financial accounting term referring to setting aside an amount in the books to cover a presumed future liability or loss.
Adjustment Needed
A modification required to correct an accounting record or financial statement to accurately reflect the financial position of an entity.
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