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Balance Sheet
A financial statement that showcases a company's assets, liabilities, and stockholders' equity at a specific point in time.
Current Asset
Assets that are expected to be converted into cash, sold, or consumed within one year or the normal operating cycle of the business, whichever is longer.
Fraud Triangle
A theoretical model that asserts three factors must be present for an individual to commit fraud: motivation, opportunity, and rationalization.
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