Establishment of Fact

Prima Facie
The term 'prima facie' refers to something that appears to be true at first glance and can be accepted until disproved or rebutted. It describes a circumstance or evidence that is sufficient to establish a fact or a case unless contradicted by further evidence.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.