Examlex
Linda wants to quote a source in her research.To mirror business language,she rephrases the quotation in her own words while excluding unnecessary details.To keep the document short,she avoids crediting the source.This is ________.
AASB 6/IFRS 6
An accounting standard which applies to the exploration and evaluation expenditures incurred by an entity in its exploration for and evaluation of mineral resources.
Industry Specific
Pertaining to conditions or practices unique to a particular industry, trade, or field.
Differential Reporting
Provision within accounting standards or a regulatory framework that facilitates different reporting requirements for different categories of entities.
Accounting Policies
The specific principles, bases, conventions, rules, and practices applied by an entity in preparing and presenting financial statements.
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