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"An individual (or role) may grant to another individual (or role) access to a document based on the owner's discretion,constrained by the MAC rules" describes the _________.
Pre-acquisition Entry
An accounting entry made to adjust the values of the acquirer's and acquiree's assets and liabilities to fair value at the acquisition date.
Non-current Assets
Assets held for long-term use in business operations, not expected to be converted into cash within the next year.
Bonus Dividends
Additional dividends paid to shareholders, above regular dividends, typically issued in the form of extra shares.
Revaluation
An adjustment of the carrying value of an asset or liability to its current fair value.
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