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imported>Doug Williamson |
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| 1. ''Bookkeeping and accounting''.
| | European Market Infrastructure Regulation. |
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| The dual aspect principle that every accounting transaction affects two accounts.
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| Therefore the balance sheet should always remain in balance.
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| 2. ''Internal controls''.
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| In risk management and governance, duality is the organisational principle that any process capable of generating a significant impact or loss should be subject to independent review.
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| == See also == | | == See also == |
| * [[Balance sheet]] | | * [[ESMA]] |
| * [[Bookkeeping]]
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| * [[Convention]]
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| * [[Double entry]]
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| * [[Duality]]
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| * [[Four eyes]]
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| [[Category:Accounting,_tax_and_regulation]]
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Revision as of 14:19, 23 October 2012
European Market Infrastructure Regulation.
See also
