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Overview of Accounting Theory
- GAAPS
- Rules that most businesses follow in preparing financial reports - professional judgement needed
- Rules that most businesses follow in preparing financial reports - professional judgement needed
- AAS
- Rules about how various accounting transactions are to be presented
- Rules about how various accounting transactions are to be presented
- The Framework
- To assist in development of AAS as well as the preparation of Financial Reports
- To assist in development of AAS as well as the preparation of Financial Reports
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