Examlex
What is a data steward responsible for?
Comprehensive Income
The overall adjustment in equity during a reporting period, apart from dealings with owners, incorporating every unrealized gain and loss.
Conceptual Framework
A system of ideas and objectives that guide the development, preparation, and interpretation of financial reporting and accounting standards.
Recognition and Measurement
The principles that determine the timing and amount at which elements of financial statements are recorded.
Elements
Fundamental components or constituents of something, often referred to in the context of abstract concepts, compounds, or a set of parts.
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