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accounting policies


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The specific accounting bases adopted and consistently followed by an organization in the preparation of its financial statements. These bases will have been determined by the organization to be the most appropriate for presenting fairly its financial results and operations; they will concentrate on such specific topics as pension schemes, goodwill, research and development costs, and foreign exchange. Under Financial Reporting Standard 18, companies are required to disclose their accounting policies in their annual accounts.

Subjects: Law — Business and Management.


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