APE Definition

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APE is Account Period Ending (Normally followed by the date the accounting period ends). See also Accounting Period.

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OTHER COMPREHENSIVE BASIS OF ACCOUNTING (OCBOA) means a definite set of criteria, other than accounting principles generally accepted in the United States of America or International Financial Reporting Standards (IFRSs), having substantial support underlying the preparation of financial statements prepared pursuant to that basis.

BOOK-TAX DIFFERENCE is pretax book income minus tax net income.

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