The accounting constraint that refers to the tendency of accountants to resolve uncertainty in favor of understating

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The accounting constraint that refers to the tendency of accountants to resolve uncertainty in favor of understating assets and revenues is known as (the):

a. matching principle.

b. materiality.

c. conservatism.

d.” monetary unit assumption.

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Financial Accounting

ISBN: 9780471169208

2nd Edition

Authors: Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso

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