ACCOUNTING STANDARDS BOARD (ASB) Definition

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ACCOUNTING STANDARDS BOARD (ASB) makes, improves, amends and withdraws accounting standards. Many of ASBs specialize in the various fields or sectors of accounting.

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UNCONDITIONAL means that an agreement is not contingent, determined or influenced by someone or something else; to include not being modified or restricted by reservations.

TRADE INVESTMENT is shares held by one company in another. Also known as fixed asset investment.

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