NET WORTH is the difference between Total Liabilities and Total Assets. Minority interest is included here.
ADVISORY SERVICES is a consulting service in which the CPA develops the findings, conclusions, and recommendations presented for client decision-making.
This differs from attestation, where the CPA expresses a conclusion about a written assertion of another.
ACCOUNTS PAYABLE (AP) are trade accounts of businesses representing obligations to pay for goods and service received.
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