JOB SPECIFICATION is the delineation of the knowledge, skills, and abilities along with the associated education, training, and experience required to successfully perform within a position. The stipulated criteria normally constitutes the minimum recruiting criteria or minimum qualifications for the position
EQUITY-TO-ASSET RATIO expresses the proportion of total assets financed by the owner's equity capital. It is the reciprocal of the debt-to-asset ratio.
NZIAS is New Zealand International Accounting Standards.
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