ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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APPLICABLE FINANCIAL REPORTING FRAMEWORK Definition
APPLICABLE FINANCIAL REPORTING FRAMEWORK is the financial reporting framework adopted in the preparation of the financial statements that is acceptable in
view of the nature of the entity and the objective of the financial statements, or that is required by law or regulation.
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NOMINAL DOLLARS are dollars that have not been adjusted for inflation.
MORATORIUM a legally authorized postponement before some obligation must be discharged.