ROACE stands for Return on Average Capital Employed.
DEMOGRAPHICS are the attributes such as income, age, and occupation that best describe your target market.
MATERIALITY PRINCIPLE requires accountants to use generally accepted accounting principles except when to do so would be expensive or difficult, and where it makes no real difference if the rules are ignored. If a rule is temporarily ignored, the net income of the company must not be significantly affected, nor should the readers ability to judge the financial statements be impaired.
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