AAA-CPA Definition

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AAA-CPA is American Association of Attorney-Certified Public Accountants.

Learn new Accounting Terms

ESOP see Employee Stock Ownership Plan.

BUSINESS ENTITY PRINCIPLE is where the business is seen as an entity separate from its owner(s) that keeps and presents financial records and prepares the final accounts and financial statements. The accounting is kept for each entity as a whole (groups of companies must present consolidated accounts and consolidated financial statements).

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