Examlex
Which of the following is NOT a characteristic of current object-relational databases?
Income Statement
A financial statement that reports a company's financial performance over a specific accounting period, detailing revenue, expenses, and net income.
Retrospective Approach
An accounting method that applies new accounting policies to transactions, other events, and conditions as if the new policy had always been in place.
Accounting Principle
Fundamental guidelines or rules that form the basis for financial accounting and reporting practices.
Financial Statements
Financial Statements are formal records of the financial activities and positions of a business, person, or entity, including balance sheet, income statement, and cash flow statement.
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