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ANSI defines four events that signal the end of a transaction.Of the following events,which is defined by ANSI as being equivalent to a ROLLBACK?
Retained Earnings
The portion of a company's accumulated net income that is not distributed to shareholders as dividends but is kept as reserves for reinvestment in the business operations.
Stock Dividend
A payment made by a corporation to its shareholders in the form of additional shares, rather than cash.
Fair Value
An estimate of the price at which an asset could be bought or sold in a current transaction between willing parties, not in a forced or liquidation sale.
Market Price
The current price at which an asset or service can be bought or sold in a competitive marketplace.
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