Examlex
What is true of alliances and their impact on World War II?
Differential Reporting
A principle allowing entities not to adhere strictly to some accounting standards if their specific size or nature makes such standards not relevant.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that serve as a global framework for financial reporting.
ASPE
Accounting Standards for Private Enterprises; a set of accounting principles used in Canada for privately held companies.
Historical Cost Principle
An accounting principle that assets should be recorded and presented in the financial statements at their original purchase cost.
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