Examlex
Errors can occur when data values are incorrectly stored because the field isn't large enough to hold the numeric value stored there; this is an example of a(n) ____.
IFRS
The International Financial Reporting Standards are a set of accounting principles used internationally to ensure financial statements are comparable across international boundaries.
US GAAP
United States Generally Accepted Accounting Principles, which govern the preparation and reporting of financial statements in the U.S.
Prior Service Cost
Costs recognized when a pension plan is amended to increase benefits for employee service in prior periods, typically amortized over time.
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