JV Definition

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JV is Journal Voucher or Joint Venture.

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PREDECESSOR AUDITOR is the auditor of a client for a prior year who no longer audits that client.

RECAPITALIZATION: It is dependent upon how you use the term. The term recapitalization in itself is, dependent upon the scenario, simply an adjustment of the relationships between the debt and equity that funds a firms assets. However, it can become quite complex dependent upon under what conditions or reasons the firm is being recapitalized. This is especially true if recapitalization is being pursued to ward off a hostile takeover.

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