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Business and the role of Accounting
Essay specific features
Written by:
Norma B
Date added:
February 1, 2014
Level:
University
Grade:
A
No of pages / words:
2 / 340
Was viewed:
2948 times
Rating of current essay:
Essay content:
The relevance of the information refers to if it makes an impact on the decision being made. The consistency of information refers to unchanging policies and procedures used. The cost benefit criterion could also be used in this situation.
Circumstances that this action would not be acceptable under GAAP would include the use of the reliability concept...
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This concept states "the quality of information that assures decision makers that the information captures the conditions or events it purports to represent." (Horngren, Sundem, Elliott, Philbrick, 2006) Under the guidelines of GAAP revenue recognition is straightforward. FASB's Statement of Financial Accounting Concepts no...
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