Examlex
The cognitive component of an attitude:
Common Law
A legal system based on customs and court rulings rather than written laws.
Invisible Differences
Discrepancies or variances that are not directly observable or tangible but affect the valuation or perception of assets and liabilities.
International Financial Reporting Standards
Global accounting principles that guide the preparation of financial statements by companies, aiming to increase comparability and transparency across international boundaries.
Comparability
The ability to easily analyze and recognize similarities and differences between financial statements over time or between companies.
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