TRANSACTION DRIVERS are used to count the frequency of an activity, i.e., the number of times an activity is performed.
INDUCTIVE ACCOUNTING THEORY (scientific method) assumes accounting standards are somewhat like evolution of a species in nature --- survival of the fittest. It relies heavily upon controlled experimentation (e.g., behavioral accounting research) and statistical testing (e.g., capital markets "events" studies of the impact of accounting information on market prices and volume of transactions).
REVALUATION RESERVE see ASSET REVALUATION RESERVE.
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