REPORTING PRINCIPLES
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C O U S I N
A   Control the Message
C   Oligopoly Protection
C   Unregulated Position
O   Shift the Risk
U   Influence Politics
M   No Transparency
A C C O U M T I M G
A   Adequate Disclosure (Transparency)
C   Consistency (Reliability)
C   Conservatism (Collateral)
O   Objective Evidence (Complexity)
U   Unit of measure (Valuation)
M   Matching (Benefit/Cost)
T   Timing (Routine reporting)
I   Independence (incentives)
M   Materiality (Too Big to Fail)
G   Going concern (Capitalization vs Expense)