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Which of the following is NOT a governing body of the UN?
IFRS
International Financial Reporting Standards, a set of global accounting guidelines outlining how transactions and other accounting events should be reported in financial statements.
Internal Control Procedures
Methods and guidelines set up by an organization to guarantee the accuracy of fiscal and accounting data, encourage responsibility, and deter dishonest practices.
Bank Reconciliation
The process of matching and comparing figures from the accounting records against those presented on a bank statement to ensure consistency and accuracy of financial data.
Memoranda
Brief, informal written records used to aid memory or inform others within an organization.
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