ACCOUNTING DATA Definition

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ACCOUNTING DATA is all the information and data contained in journals, ledgers and other records that support financial statements, e.g. spreadsheets. It may be in computer readable form or on paper.

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BOTTOM-UP APPROACH TO INVESTING is an investment approach that first seeks individual companies with attrac­tive investment potential, then proceeds to a considera­tion of the larger economic and industry trends affecting those companies. See TOP-DOWN APPROACH TO INVESTING.

KUPON is a currency of Ukraine.

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