Finance Flashcards by Erin Hawthorne | Brainscape

Q

Users

A

External

creditors
shareholders

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Q

Time focus

A

History

Past events

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Q

Data

A

Emphasis on verifiability

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Q

Emphasis

A

Precision

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Q

Subject

A

Primary focus is on the whole organisation

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Q

Requirement

A

Must follow prescribed format

-IFRS

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