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The process of identifying, measuring and communicating economic information to permit informed judgments and decisions by users of the information. It suggests accounting information is economic information.
Wiki User
∙ 9y ago
Wiki User
∙ 11y agothe American Institute of Certified Public Accountant (AICPA) defined that "Accounting is the art of recording, classifing and summerising, in significant manner and in terms of money, transactions and events which are, in part, at least of financial character and interpreting the result thereof"
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