Exam (elaborations)
CPA Exam Questions with 100% Correct Answers | Graded A+
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Fundamental Characteristics of Accounting Information - 1. Relevance 2. Reliability (faithful representation) Comprehensive Income - NI + OCI Unrealized G/L AFS Securities - OCI: Not on income statement Unusual, frequent items - No separate disclosures Aspects of Relevance - Predictive Value, ...
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