Examlex
In database terminology, a record represents:
Accounting Measure
A quantifiable financial metric used to assess a company's performance or financial health, based on accounting records.
Financial Statements
Reports that summarize the financial condition and operations of a business.
Timeliness
Timeliness refers to the speed with which financial information is reported and made available to users, affecting its relevance and decision-making utility.
Qualitative Characteristic
Attributes that describe the non-quantifiable aspects of financial information that help ensure its usefulness for decision-making.
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