Library / Management Accounting Principles Framework
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MA.6:7 - Conformance Checklist

Examine whether each number’s use, period and assumptions are clear; forecasts, ambitions, requests and authorizations remain distinguishable; their comparison uses an adequate common basis; revision and authority rules are explicit where needed; and the gap leads to a meaningful decision.

Different labels alone do not establish the separation in practice. Actual use and incentives can combine the meanings.