PURCHASE MONEY AGREEMENT Definition

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PURCHASE MONEY AGREEMENT is an agreement under which a person pledges the property or item bought as security.

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CONTINUING ACCOUNTING SIGNIFICANCE means matters normally included in the permanent audit documentation, such as the analysis of balance sheet accounts, and those relating to contingencies. Such information from a prior year is used by the auditor in the current year's audit and is updated each year.

COO is an acronym for Chief Operating Officer. The COO is responsible for the day-to-day management of a company. The COO usually reports to the CEO.

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