CATS is Certificate of Accrual on Treasury Securities; a zero coupon bond created by stripping Treasury bonds.
CONSERVATISM PRINCIPLE provides that accounting for a business should be fair and reasonable. Accountants are required in their work to make evaluations and estimates, to deliver opinions, and to select procedures. They should do so in a way that neither overstates nor understates the affairs of the business or the results of operation.
KWANZA is a currency of Angola.
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