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A court may have regard to the views expressed by a witness on the issue of special measures. A court MUST have regard to the views of a witness per s.17(3) of the Youth Justice and Criminal Evidence Act 1999.
Accrual
An accounting method that records revenues and expenses when they are incurred, regardless of when cash is exchanged.
Accrual
The accounting method that records revenues and expenses when they are incurred, regardless of when cash transactions occur.
Accounting Cycle
The process used by entities to analyze and record transactions, adjust the records at the end of the period, prepare financial statements, and prepare the records for the next cycle.
Adjusted Trial Balance
A list of all accounts and their balances after adjustments have been made.
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