A Referential Integrity Constraint Specifies That the Existence of an Attribute

question 96

True/False

A referential integrity constraint specifies that the existence of an attribute in one table depends upon the existence of a foreign key in the same or another table.

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Definitions:

Mandatory Adoption

A requirement for companies to follow specific new accounting standards or regulations by a specified date.

FASB Statement

Official pronouncements by the Financial Accounting Standards Board that outline accounting standards and principles.

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.