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| accountable entity | |||
| accounting entity (A real or conceptual economic unit that uses ledger accounts to record and report on its financial and management performance) | |||
| accounting unit | |||
| reporting entity | |||
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| accountable entity | |||
| accounting entity (A real or conceptual economic unit that uses ledger accounts to record and report on its financial and management performance) | |||
| accounting unit | |||
| reporting entity | |||
