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Match terms and definitions. Put your answer in the space provided.
1.
The presentation of information in a manner such that users can depend on it to represent economic conditions.
2.
The concept relating to the relationship of two or more accounting numbers on an intra?comparability basis.
3.
The method by which expenses for a period are determined by direct association with specific revenues over a particular time period.
4.
The concept of providing results that would be substantially duplicated by independent measurers using the same measurement methods.
5.
The exchange price at the date of the transaction.
6.
The concept of choosing the alternative with the least favorable effect upon owner's equity.
7.
The reporting of economic activity as faithfully as possible without coloring the image it communicates for the purpose of influencing behavior in some particular direction.
8.
The point at which a user's judgment would be changed or influenced by the omission or misstatement of the information.
9.
The concept relating to the selection of information and methods of measurement and reporting that will aid those individuals who rely upon financial statements to make decisions.
10.
The ability to relate information to a benchmark or standard.
a.
comparability
e.
matching process
i.
relevance
b.
conservatism
f.
materiality
j.
reliability
c.
consistency
g.
neutrality
k.
verifiability
d.
historical cost
h.
recognition
l.
understandability
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