Examlex
Why is data quality important?
Verifiability
Verifiability in accounting means information in financial statements can be confirmed or corroborated by independent parties using the source documents.
Comparable
This term often refers to financial metrics or properties that are similar enough to be used for comparison purposes in analyses.
Financial Reporting
The process of disclosing financial performance and position of a company through financial statements issued periodically.
Economic Substance
A principle that transactions should reflect their true economic purpose, not just their legal form.
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