ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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INTERESTED PARTY Definition
INTERESTED PARTY is any person that has a real and direct interest in any proceeding or action being proposed or taken.
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FICTITIOUS ASSET is debit balance includes on balance sheets as assets that do not conform to the definition of an asset. Intentional includes of assets known to be fictitious assets may be ruled as fraud.
DOCUMENT RECONCILIATION is the synchronization of formalized documents to approved or changed requirements or specifications.

