BARS Definition

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BARS is an acronym for Base Accounts Receivable System.

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BEHAVIOURAL ACCOUNTING is the explanation and prediction of human behavior in all possible accounting contexts, e.g., adequacy of disclosure, usefulness of financial statement data, attitudes about corporate reporting practices, materiality judgements, and decision effects of alternative accounting procedures.

INVENTORY PROFITS is a capital-gains-like element in profits. It results from an increase in inventory prices.

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