ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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SOURCE DOCUMENTS Definition
SOURCE DOCUMENTS are the primary documents used when forwarding an argument or making a presentation of fact. Usually used as a direct reference as a source of empirical data, expert opinion or information. See SUPPORTING DOCUMENTS.
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DEFEASANCE CLAUSE is the clause in a mortgage that permits the mortgagor to redeem his or her property upon the payment of the obligations to the mortgagee.
OTHER INFORMATION, in accounting, is financial and nonfinancial information (other than the financial statements and the auditor's report) included in a document containing audited financial statements and the auditor's report thereon, excluding required supplementary information.