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constraints

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

In financial accounting this term often refers to the accounting guidelines or principles of conservatism and materiality.

Dictionary

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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