AccSEC Definition

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AccSEC is Accounting Standards Executive Committee.

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INTELLECTUAL CAPITAL Intellectual capital bundles knowledge resources (how the 'production functions', that is the constellation of employees, users, processes and technologies, work). Intellectual capital enables a company to make a difference to users via its knowledge resources.

MARKET POSITION, from a marketing context, is the strength of an entity or product within the target market. In investing, it is the amount and/or depth and breadth of holdings within identified sectors of the capital market.

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