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Define Reliability....(in accounts)
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Accounting reliability refers to whether financial information can be verified and used consistently by investors and creditors with the same results. Basically, reliability refers to the trustworthiness of the financial statements.
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The ability of an apparatus, machine, or system to consistently perform its intended or required function or mission, on demand and without degradation or failure. ... Often expressed as mean time between failures (MTBF) or reliability coefficient. Also called quality over time.
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