DEFERRED REVENUE EXPENDITURE Definition

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DEFERRED REVENUE EXPENDITURE see DEFERRED EXPENDITURE.

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CORE COMPETENCY is a specific factor that a business believes as being central to the way it, or its employees work. A core competency normally fulfils three key criteria:

  • It provides customer benefits
  • It is not easy for competitors to imitate or duplicate
  • It can be leveraged widely to many products and markets.

ARB is Accounting Research Bulletins.

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