DOWNSTREAM / UPSTREAM SALES Definition

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DOWNSTREAM / UPSTREAM SALES see UPSTREAM / DOWNSTREAM SALES.

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ERROR is unintentional misstatements or omissions in financial statements. Errors may involve mistakes in gathering or processing accounting data, incorrect estimates from oversight or misinterpretation of facts, and mistakes in application of principles relating to amount, classification, presentation or disclosure.

DEBENTURE is a corporate IOU that is not backed by the companys assets (unsecured) and is therefore somewhat riskier than a bond.

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