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Discuss the Personal Information Protection and Electronics Documents Act with respect to electronic signatures.
Long-term Investments
Investments that a company intends to hold for more than one year, including stocks, bonds, real estate, and other securities.
Fair Value
An estimate of the price at which an asset would trade in a fair transaction between market participants at the measurement date.
Trading Securities Portfolio
A collection of stocks, bonds, or other securities that a company holds for the primary purpose of selling them in the short term to profit from price changes.
Year-end Adjustment
Accounting entries made at the end of an accounting period to record revenues and expenses in the correct period, also known as adjusting entries.
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