INDUSTRIAL ESPIONAGE or corporate espionage is espionage conducted for commercial purposes instead of national security purposes, e.g. spying on one's competitors to gain a competitive advantage.
SPECIAL MEMORANDUM ACCOUNT (SMA) is a sub-account of a margin account for excess equity. It can be withdrawn or used to buy more securities.
CONSERVATISM PRINCIPLE provides that accounting for a business should be fair and reasonable. Accountants are required in their work to make evaluations and estimates, to deliver opinions, and to select procedures. They should do so in a way that neither overstates nor understates the affairs of the business or the results of operation.
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