BUSINESS COMBINATION Definition

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BUSINESS COMBINATION is the merger of separate entities or operations of entities into one reporting entity.

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TRACEABLE, in accounting, is to discover by going backward over the transactions (evidence) step by step establishing a "paper-trail" for a transaction. Non-traceable is where the "paper-trail" of a transaction is broken or non-existent.

ACRS is Accelarted Cost Recovery System.

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