ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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PROSPECTUS is the disclosure document for an offering registered with the SEC. The final prospectus is issued on the effective date, i.e., when the offering is released by the SEC.
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SHARE CAPITAL is that portion of a corporations equity obtained from issuing shares in return for cash or other considerations.
ADVISORY SERVICES is a consulting service in which the CPA develops the
findings, conclusions, and recommendations presented for client decision-making.
This differs from attestation, where the CPA expresses a conclusion about a
written assertion of another.