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SAS macros are pieces of code or variables that are coded once and referenced to perform repetitive tasks. [8] SAS data can be published in HTML, PDF, Excel, RTF and other formats using the Output Delivery System, which was first introduced in 2007. [9] SAS Enterprise Guide is SAS's point-and-click interface.
SAS No. 119, Supplementary Information in Relation to the Financial Statements as a Whole (issued February 2010); and; SAS No. 120, Required Supplementary Information (issued February 2010). SAS No. 122 also withdraws SAS No. 26, Association With Financial Statements, as amended. The AICPA is the source of the most up-to-date information.
SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements. There are two types of fraud considered: misstatements arising from fraudulent financial reporting (e.g. falsification of accounting records) and misstatements arising from misappropriation of assets (e.g. theft of assets or fraudulent expenditures).
In computing, inline expansion, or inlining, is a manual or compiler optimization that replaces a function call site with the body of the called function. Inline expansion is similar to macro expansion, but occurs during compilation, without changing the source code (the text), while macro expansion occurs prior to compilation, and results in different text that is then processed by the compiler.
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In the mid-1950s, when assembly language programming was the main way to program a computer, macro instruction features were developed to reduce source code (by generating multiple assembly statements from each macro instruction) and to enforce coding conventions (e.g. specifying input/output commands in standard ways). [31]
During his 2024 campaign for the White House, President-elect Donald Trump told voters he'd work to lower prices. Trump pointed to grocery costs as one of the areas he'd target to help consumers...
1990s bling and multiple rings are some of the biggest 2025 jewelry trends. Justin Lambert/Getty Images