The cost-benefit convention holds that the benefits to be gained from providing accounting information should be less than the costs of providing it.

Name: The cost-benefit convention holds that the benefits to be gained from providing accounting information should be less than the costs of providing it.
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The cost-benefit convention holds that the benefits to be gained from providing accounting information should be greater than the costs of providing it.

The Cost-Benefit Convention Holds That the Benefits to Be Gained