Intermediate Finance Accounting 2025
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Objective of financial reporting - provide financial information about the reporting entity that is useful to present and potential equity investors, lenders, and other creditors Consistency - when a company applies the same accounting treatment to similar events, from period to period. Verifiability - occurs when independent measurers, using the same methods, obtain similar results. Timeliness - having information available to decision-makers before it loses its capacity to influence d...