FINANCIAL ACCOUNTING Definition

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FINANCIAL ACCOUNTING is the area of accounting concerned with reporting financial information to interested external parties.

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FRN see FLOATING RATE NOTE.

RESTRICTION CONTROL, in accounting, is one type of inference control over output from a database.  To prevent a user who has access only to summary information from inferring details of a particular record the user can see the results from only five or more records combined, not fewer than five records.

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