accounting standard
noun

an authoritative statement of how particular types of Transaction and other events should be reflected in financial statements. compliance with accounting standards will normally be necessary for financial statements to give a true and fair view.

(Note These principles are recommended by the Accounting Standards Board in the United Kingdom or by the FASB in the United States.)
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uniformity
primary earnings per share
Canadian Institute of Chartered Accountants
Accounting Standards Committee
European Financial Reporting Advisory Group
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