NZIAS Definition

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NZIAS is New Zealand International Accounting Standards.

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LEGAL ENTITY is a person or organization that has the legal standing to enter into contracts and may be sued for failure to perform as agreed in the contract, e.g., a child under legal age is not a legal entity, while a corporation is a legal entity since it is a person in the eyes of the law.

CHIEF ACCOUNTING OFFICER see CFO.

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