Examlex
What has the potential to contain more than one value for an attribute?
Change In Accounting Principle
An adjustment made to the accounting methods used by a company, requiring retrospective restatement of prior financial statements to reflect the new principle.
Disclosure Rules
These are regulations requiring companies to provide full, fair, and timely Disclosure of financial statements and other significant information.
Comprehensive Income
Comprehensive income includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
GAAP
Generally Accepted Accounting Principles, a set of accounting standards and procedures used in the United States to prepare and present financial statements in a consistent manner.
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