ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CAPITAL IN EXCESS OF PAR Definition
CAPITAL IN EXCESS OF PAR see ADDITIONAL PAID IN CAPITAL.
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PROCUREMENT, from a business perspective, is the purchasing of services or materials.
ASSERTION is when management asserts financial statements are correct with regard to existence or occurrence of assets, liabilities or transactions, completeness of information in the financial statements, rights and obligations at a point in time, appropriate valuation or allocation, presentation, and disclosure.