AT RISK is the exposure to the danger of economic loss; frequently used in the context of claiming tax deductions. For example, a person can claim a tax deduction in a limited partnership if the taxpayer can show it is at risk of never realizing a profit and of losing its initial investment.
STATEMENTS on STANDARDS for ACCOUNTING and REVIEW SERVICES (SSARS) are pronouncements concerning unaudited financial information of a nonpublic entity issued by the AICPA Accounting and Review Services Committee.
FINANCIAL CONSULTANT see CHARTERED FINANCIAL CONSULTANT.
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