NZIAS Definition

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NZIAS is New Zealand International Accounting Standards.

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DISCRETIONARY means it is not mandatory, it is up to the individual or company.

COMPOUND ANNUAL GROWTH RATE (CAGR) is the year over year growth rate applied to an investment or other part of a companys activities over a multiple-year period. The formula for calculating CAGR is (Current Value/Base Value) ^ (1/# of years) - 1.

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