ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CAPITAL REDUCTION Definition
CAPITAL REDUCTION means reducing a companys stated capital base.
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CERTIFICATE OF OBLIGATION is a bond issued by a city, without voter approval.
CONTROL ENVIRONMENT is the attitude, awareness, and actions of the board, management, owners, and others about the importance of control. This includes integrity and ethical rules, commitment to competence, board or audit committee participation, organizational structure, assignment of authority and responsibility, and human resource policies and practices.