objectivity
Definitions (2)
1. General: Striving (as far as possible or practicable) to reduce or eliminate biases, prejudices, or subjective evaluations by relying on verifiable data.
2. Accounting: Accountant's reliance on verifiable evidence (such as delivery notes, invoices, orders, physical counts, paper or electronic trail) in the measurement of financial results. Objectivity makes it possible to compare financial statements of different firms with an assurance of reliability and uniformity. Also called objective principle. See also accounting concepts.
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