ACCOUNTING ESTIMATE is an approximation of a financial statement element. Estimates are included in historical financial statements because some amounts are
uncertain pending outcome of future events and relevant data about events that have occurred cannot be accumulated on a timely, cost-effective basis.
ADJUSTMENTS TO INCOME are all tax code allowable increases/(deductions) to income that are not already accounted for.
CFM, in finance / accounting, means Certified In Financial Management.
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