Examlex
By default,use of the JOIN keyword creates an inner join.
FASB
The Financial Accounting Standards Board, an independent nonprofit organization responsible for establishing accounting and financial reporting standards in the United States.
Recognition Criteria
The conditions that must be met for a particular item to be recognized in the financial statements, according to accounting standards.
Revenue Recognition
The accounting principle that dictates the specific conditions under which income becomes recognized as revenue in the financial statements.
Secondary Characteristics
Refers to the additional properties or features of a financial instrument, entity, or market mechanism that support its primary functions.
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