Examlex
Behaviorist theories argue that
General Objective
A broad primary goal or aim that an organization or individual plans to achieve in the long term.
Financial Reporting
The procedure of making known the financial situation of an organization to its management, those who invest in it, and the government.
External Users
Individuals or entities outside a company who use financial information to make decisions about the company, such as investors, creditors, and regulatory bodies.
Conceptual Framework
A structure of principles and guidelines that supports the creation of accounting standards and helps in the preparation of financial reporting.
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