Examlex
A(n) ____ is a set of computer instructions.
Retrospective Adjustment
A change made to the accounting records to correct an error or to apply a different accounting policy as if it had always been applied.
Net Impact
The overall effect of transactions or events on the financial position of a company, often considered in decision-making and reports.
Accounting Principle
Fundamental guidelines or rules that govern the accounting practices and financial reporting of companies.
Accounting Estimate
An approximation of a monetary amount in the absence of a precise means of measurement.
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