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Accounting method in which revenues and related expenses are recorded when the revenues are earned and the expenses are recognised rather than when the cash is received and paid.

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The CFA Institute Investment Foundations Program covers the essentials of finance, ethics, and investment roles, providing a clear understanding of the global investment industry.


1. Accounting method in which revenues and related expenses are recorded when the revenues are earned and the expenses are recognised rather than when the cash is received and paid.





 
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