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Supporting Documentation
The necessary documents required to substantiate transactions, events, or compliance with laws and regulations.
Circularity
In finance, refers to the use of initial output values of a model to calculate new inputs, leading to dependency within the calculations.
Iterative Technique
An iterative technique refers to a process or method where a sequence of operations is repeated in order to approach closer to a desired result.
Planning Assumptions
Assumptions made regarding future events, conditions, and decisions that affect an organization's strategic planning and operations.
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