Examlex
Sayers is very clever and spends lots of time creating new things.Which of the following is NOT copyrightable?
Accounting Principles
Fundamental concepts and guidelines for financial reporting and accounting practices, including the consistency, relevance, reliability, and comparability of financial statements.
Physical Laws
The fundamental principles that describe and predict the conditions under which phenomena occur in nature, often expressed as mathematical equations.
Accounting Theory
Accounting theory involves the set of broad principles that are used to provide a framework for the evaluation and development of sound accounting practices.
Concepts
Fundamental ideas or principles that form the basis of reasoning, action, or the way people understand various fields or disciplines.
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