DEFERRED, in accounting, is any account entry where the asset or liability is not realized until a future date, e.g. annuities, charges, taxes, income, etc. The deferred item may be carried, dependent on type of deferral, as either an asset or liability.
CFFA is Certified Financial Forensic Analyst.
CONGLOMERATE is a group of diverse companies under common ownership and run as a single organization.
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