CONTROLLERSHIP Definition

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CONTROLLERSHIP is the position of controller. See CONTROLLER.

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PERVASIVE is having the ability to permeate. An error is pervasive if it is material to more than one of the primary financial statements.

RIGHTS, generally, is an entitlement to something, whether to concepts like justice and due process or to ownership of property or some interest in property, real or personal. In securities, it is a securities offering that gives the stockholder an option to purchase additional shares at a predeter­mined price. Frequently, the stock can be traded with the rights attached.

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