Examlex
A reflex is:
Confirmatory Value
The aspect of financial information that helps users confirm or correct prior expectations.
Fair Value
The price at which an asset would be bought or sold in an orderly transaction between market participants at the measurement date.
Historical Cost Principle
An accounting principle that states assets should be recorded and reported at their original purchase price, not their current market value.
Economic Entity Assumption
The economic entity assumption is an accounting principle that treats a company as a separate entity from its owners for reporting purposes.
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