OTHER COMPREHENSIVE BASIS OF ACCOUNTING Definition

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OTHER COMPREHENSIVE BASIS OF ACCOUNTING (OCBOA) means a definite set of criteria, other than accounting principles generally accepted in the United States of America or International Financial Reporting Standards (IFRSs), having substantial support underlying the preparation of financial statements prepared pursuant to that basis.

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COST PER OUTPUT see OBJECT COST.

ORDER INTAKE is all orders which were legally concluded during the respective accounting period under review and have also come into effect.

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