ACQUISITION PRICE PRINCIPLE Definition

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ACQUISITION PRICE PRINCIPLE see COST PRINCIPLE.

Learn new Accounting Terms

ASSURANCE has been defined by the American Institute of Certified Public Accountants (AICPA) as "Independent Professional Services that improve information quality or its context". Such services are very broad and could include assessments of various industries, e.g., Internet security or quality of health facilities.

FISCAL QUARTER is any of the four financial accounting quarters within a fiscal year. See FISCAL YEAR.

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