NZIAS Definition

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NZIAS is New Zealand International Accounting Standards.

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LOMBARD RATE is the rate at which the Bundesbank, the German central bank, lends funds to banks as short-term credit. It is normally at least one percentage point above the discount rate and is regarded as an important international indicator.

STATEMENTS OF AUDITING STANDARDS (SAS) provide guidance to external auditors on Generally Accepted Auditing Standards (GAAS) in regards to auditing an entity and issuing a report.

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