ASSET APPROACH Definition

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ASSET APPROACH is a general way of determining a value indication of a business, business ownership interest, or security by using one or more methods based on the value of the assets of that business net of liabilities.

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DOUBLE RULE is a double line drawn under an amount when the amounts above are totals and no other entries will be made.

REVIEW EVIDENCE is information used by the accountant to provide a reasonable basis for the obtaining of limited assurance.

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