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Exam questionKROK 2Pharmacy ยท 2014

Specify the principle of the pharmacy accounting which complies with the following definition: "This principle provides for continuous following the adopted accounting policy. Any changes to the accounting policy must be well-grounded and fixed in the financial statements":

Answer options

  1. Full disclosure
  2. Expenses against revenues matching
  3. Periodicity
  4. Going concern
  5. Consistency
Correct answer

Consistency

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