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The ___________________ account is used only in the closing process.
AASB 137
A standard issued by the Australian Accounting Standards Board that deals with the accounting for provisions, contingent liabilities, and contingent assets.
Share Buy-backs
The process by which a company buys back its own shares from the marketplace, reducing the amount of outstanding stock.
Accounting Standard
Guidelines and rules set by a recognized standard-setting body that dictate how financial transactions and other accounting events should be reported in financial statements.
Share Buy-back
A corporate financial strategy in which a company purchases its own shares from the marketplace, reducing the number of outstanding shares.
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