Examlex
The two-factor theory of emotion suggests that
Dual Effects Concept
The principle that every transaction has at least two effects on the financial statements - one that increases a category and another that decreases another category, maintaining the balance.
Transaction
An event or activity that impacts the financial position of a company, typically involving the exchange of goods, services, or money.
Relevant
Relevant, in a financial or accounting context, refers to information that is applicable and helpful for decision-making purposes.
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