| NOUN | cognition | accounting standard, accounting principle | a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions |
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| Meaning | A principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions. | |
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| Synonym | accounting principle | |
| Member of | generally accepted accounting principles, GAAP | A collection of rules and procedures and conventions that define accepted accounting practice |
| Broader | principle | A rule or standard especially of good behavior |
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