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Open items are not specific types of unresolved or outstanding issues within a company's financial records.
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Typically, accountants or financial analysts are responsible for identifying and addressing open items within the financial records.
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Open items are filled out by investigating and resolving any discrepancies or errors found within the financial records.
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The purpose of open items is to ensure the accuracy and completeness of a company's financial records.
What information must be reported on open items are not?
Information regarding any outstanding issues or discrepancies within the financial records must be reported on open items.
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