AICPA Definition

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AICPA is the American Institute [of] Certified Public Accountants.

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SENSITIVE ASSETS are those assets that can be affected by uncontrollable external factors. There are interest rate sensitive assets (assets yielding cash-flows at some fixed points in the future) and theft-sensitive assets (inventory for example).

EQUITY SHARE CAPITAL is capital raised by an entity through the sale of common shares.

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