Examlex
Match the following grouping button with the corresponding description:
I.1
II.2
III.3
IV.4
V.+
A.Collapse outline to display the grand total only.
B.Displays subtotals by the main subtotal category,the secondary subtotal category,and the grand total.
C.Expand an outline group to see its details.
D.Display the entire list.
E.Display subtotals by the main subtotal category and the grand total.
Fair Value
The price of an asset in the market at which it could be bought or sold, reflecting its current value under normal conditions.
Conceptual Framework
A set of theoretical principles and concepts that underpin the structure, preparation, and presentation of financial statements.
Relevance
A fundamental quality of information that makes it useful for decision-making, ensuring that the information provided has the capacity to influence the decisions of its users.
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