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Value of accounting information
When assessing value of accounting information we are confronted with similar problems. Provision of accounting information can be very expensive; though, costs are often difficult to quantify. Direct, out-of-pocket, costs like salaries of accounting staff aren't really a problem to identify however these are only part of the total costs involved. There are also less direct costs like the cost of the user's time spent on analysing and interpreting information contained in reports.
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