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In the Oracle RDBMS environment, redo logs comprise files in a proprietary format which log a history of all changes made to the database. Each redo log file consists of redo records. A redo record, also called a redo entry, holds a group of change vectors, each of which describes or represents a change made to a single block in the database.
A reclass or reclassification, in accounting, is a journal entry transferring an amount from one general ledger account to another. This can be done to correct a mistake; to record that long-term assets or liabilities have become current; or to record that an asset is now being used for a different purpose (e.g. lands becoming investment property intended for resale, rather than as property ...
Length prefixed integer-encoded Unicode. Integers may represent enumerations or string table entries instead. Length prefixed set of items. Not in protocol. FlatBuffers: Encoded as absence of field in parent object
While the AOCI balance is presented in Equity section of the balance sheet, the annual accounting entries, as flows, are presented sometimes in a Statement of Comprehensive Income. This statement expands the traditional income statement beyond earnings to include OCI in order to present comprehensive income.
PL/SQL refers to a class as an "Abstract Data Type" (ADT) or "User Defined Type" (UDT), and defines it as an Oracle SQL data-type as opposed to a PL/SQL user-defined type, allowing its use in both the Oracle SQL Engine and the Oracle PL/SQL engine. The constructor and methods of an Abstract Data Type are written in PL/SQL.
In accounting, adjusting entries are journal entries usually made at the end of an accounting period to allocate income and expenditure to the period in which they actually occurred. The revenue recognition principle is the basis of making adjusting entries that pertain to unearned and accrued revenues under accrual-basis accounting .
Alphabet's Google is scrapping its goal to hire more employees from underrepresented groups and is reviewing some of its diversity, equity and inclusion (DEI) initiatives, joining a slew of U.S ...
Reclassification is the changing of an object or concept from one classification to another. This may refer to: Reclassification (accounting) Reclassification (education), changing a student's high school (secondary school) graduation class; U.S. reclassification program; Cannabis (reclassification) Net reclassification improvement