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4 Cards in this Set
- Front
- Back
Roger is PC
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-Relevance
2 Ingredients -Predictive Vale -Confirmatory Value -Materiality |
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Roger is Never on the FENCe
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Faithful Representation
3 ingredients -Free from Error -Neutrality -Completeness |
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Roger is CUT like a V
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Enhancing Qualitative Characteristics
(Relate to both Relevance and Faithful Representation 4 Ingredients -Comparability -Understandability -Timeliness -Verifiability |
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DENT (Comprehensive Income)
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-Derivatives Cash Flow Hedge
-Excess Amortization for Pensions -Net unrealizable gains or losses on available for sale investments -Foreign currency translation |