Examlex
The kind of learning that applies to voluntary behavior is called
Artificial Time Periods
Divisions of time into periods for accounting purposes that may not correspond to actual calendar periods.
Economic Entity
A unit in the economy that is capable of engaging in financial activities, such as a person, corporation, or government entity.
GAAP
stands for Generally Accepted Accounting Principles, which are the standard framework of guidelines for financial accounting used in any given jurisdiction.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board that guide how financial transactions and events should be reported.
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