Examlex
Identify a subjective performance measure.
Uncollectible Accounts
Accounts receivable that a company does not expect to collect and thus writes off as a loss.
Accounting Convention
Accepted accounting principles that guide the reporting and financial presentation of a company's accounts.
Qualitative Characteristics
Attributes that enhance the usefulness of financial information, including understandability, relevance, reliability, and comparability.
GAAP Constraints
Limitations or guidelines in Generally Accepted Accounting Principles that direct the application of accounting procedures.
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