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Accounting Principles
Fundamental guidelines or rules that govern the field of accounting, such as consistency, relevance, reliability, and comparability.
Unusual Item
An event or transaction that is not expected to recur frequently or that is unusual in nature, affecting a company's financial statements.
Prior Period
Referring to a previous time frame in financial reporting or analysis.
Unusual Item
A term used in financial accounting to refer to gains or losses that are infrequent or unusual in nature, not part of the company's ordinary operations.
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