VAR is an acronym for Value-Added Reseller (usually of technology products) or, in finance, Value at Risk.
DOCUMENT REVIEW is a formalized technique of data collection involving the examination of existing records or documents.
ACCOUNTING RESEARCH BULLETINS (ARBs) were issued years ago to set generally
accepted accounting principles. Some have not been superseded by pronouncements of the Financial Accounting Standards Board. Those old pronouncements still qualify as generally accepted accounting principles.
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