EQUITY OFFERING Definition

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EQUITY OFFERING see EQUITY CAPITAL.

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PBC LIST (PROVIDED BY CLIENT LIST) is a request by external auditors of items that will be required from the client by the auditor prior to the commencement of fieldwork. Such PBC lists are preliminary and will likely be expanded once the audit commences.

BOOK VALUE OF EQUITY is the difference between the book value of assets and the book value of liabilities.

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