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Chapter One: Defining Accounting Fill in the Blank 1. A study of accounting that focuses on internal users is 2. A study of accounting that focuses on external users is 3. A business is driven by a motive. 4. The principles and objectives that guide the creation of accounting information under accrual accounting are called 5. When an auditor claims that a company will go out of business within the next year or accounting cycle, this claim is called 6. IFRS is published by the 7. The principle prescribes a company to report material information in its financial statements. 8. The principle deters companies from using the market value of materials purchased when the purchase price is less than market value. 9. The principle prescribes that under accrual accounting, expenses will precede revenues when companies are in the start-up phase. 10. Local mayors, company union leaders, local banks, and the IRS are users of company financial information 11. The CEO, company employees, and company supervisors are users of company financial information. 12. is the measuring, processing, and communicating of financial data to internal and external users