Examlex
Which of the following graphs is used to summarize qualitative data?
Conventions
Established practices or standards in accounting that guide the preparation and presentation of financial statements.
Materiality Principle
An accounting principle that states financial reports should include all items significant enough to influence the decision-making process of an individual reading the report.
Charging to Expense
The process of recognizing a cost as an expense in the income statement during the period in which it is incurred.
Historical Cost Principle
An accounting principle requiring all financial items to be recorded based upon original cost, without adjusting for inflation or market value.
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