UNFAVORABLE VARIANCE Definition

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UNFAVORABLE VARIANCE is the opposite of favorable variance. See FAVORABLE VARIANCE.

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FINANCIAL FORECASTS are prospective financial statements that present expected future financial position, results of operations, and cash flows based on expected conditions, i.e. a financial forecast is of the most likely future scenario.

ESTIMATION SAMPLING is sampling to estimate the actual value of a population characteristic within a range of tolerable misstatement.

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