NZIRFS Definition

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NZIRFS is New Zealand International Financial Reporting Standards.

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TEST COUNT, in inventory audits, is where a test count is inventory counted by the auditors to check the client's count.

BEARER BOND is a fixed income security that does not have the owner's name registered on it. This type of instrument is now generally available only with maturities of one year or less because of changes in federal law.

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