Examlex
Internal consistency reliability is used to assess the reliability of a summated scale and refers to the consistency with which each item represents the construct of interest.
Revenues Test
A criterion used to assess whether revenues are being recognized in the correct accounting period under the accrual basis of accounting.
Operating Segment
A component of a business that engages in business activities earning revenues and incurring expenses, whose operating results are regularly reviewed by the organization's chief operating decision maker.
Separate Disclosures
Financial reporting that requires specific financial statements or items to be presented separately to provide clarity and detail.
Total Revenues
The sum of money received from selling goods or services which are the main activities of a business.
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