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principles and guidelines

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

General rules upon which more-detailed, specific accounting rules and standards are based. To learn more, see Explanation of Accounting Principles.

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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