ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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MISSTATEMENT is a difference between the amount, classification, presentation, or disclosure of a reported financial statement item and the amount, classification, presentation, or disclosure that is required for the item to be in accordance with the applicable financial reporting framework.
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BANK STATEMENT is a statement reporting all transactions in the accounts held by the account holder.
IMMOVABLE is a. not able to be moved or changed; or, b. assets consisting of land, buildings, or other permanent items.