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Accounting is the presentation of claims about the outcome of the activities and the nature and magnitude if of the impact that it had/s on states that are considered valuable.
A claim is made up of representations of the key aspects and dimensions of agents, activities and states as well as representations about the claim itself.
Some claims are proofs. A proof contains all the information needed to evaluate its veracity. Claims are often contructed as from other claim.
Standards prescribe the content and structure of such claims and allow third parties to assess the veracity of thereof.
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