a collection of rules and procedures and conventions that define accepted accounting practice; includes broad guidelines as well as detailed procedures
Lexical relations in WordNet via ILI (2)
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Hyperonyms
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07951464-n:
several things grouped together or considered as a whole
Meronyms
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05955593-n:
a principle that governs current accounting practice and that is used as a reference to determine the appropriate treatment of complex transactions
