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Uniformity

 
(′yü·nə′för·məd·ē)

(mathematics) A family of subsets of the direct product of a topological space with itself that is used to derive a uniform topology for the space. Also known as uniform structure.


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Term describing the presentation of financial statements by different companies using the same accounting procedures, measurement concepts, classifications, and methods of disclosure. In essence, uniform accounting treatment and disclosures by companies facilitate their comparison. However, strict uniformity is not possible in accounting because of differences in company and industry practices.
For example, the same event may be handled differently by competing companies, as in the case when different inventory methods are used.
See also comparability.

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McGraw-Hill Science & Technology Dictionary. McGraw-Hill Dictionary of Scientific and Technical Terms. Copyright © 2003, 1994, 1989, 1984, 1978, 1976, 1974 by McGraw-Hill Companies, Inc. All rights reserved.  Read more
Barron's Accounting Dictionary. Dictionary of Accounting Terms. Copyright © 2010 by Barron's Educational Series, Inc. All rights reserved.  Read more
Roget's Thesaurus. Roget's II: The New Thesaurus, Third Edition by the Editors of the American Heritage® Dictionary Copyright © 1995 byHoughton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved.  Read more
Wikipedia on Answers.com. This article is licensed under the Creative Commons Attribution/Share-Alike License. It uses material from the Wikipedia article Uniformity Read more

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