ASSOCIATE, in business, is a person brought together with a company or another person into a relationship in any of various intangible ways.
OBJECTIVITY PRINCIPLE states that accounting will be recorded on the basis of objective evidence. Objective evidence means that different people looking at the evidence will arrive at the same values for the transaction. Simply put, this means that accounting entries will be based on fact and not on personal opinion or feelings.
AUTHORITATIVE PRONOUNCEMENT is a formal declaration of opinion sanctioned by established authority.
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