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What is meant by the terms positive and negative assurance, and which category does a comfort letter fall into? Explain. 4. Please share an insight

What is meant by the terms positive and negative assurance, and which category does a comfort letter fall into? Explain.

4. Please share an insight with me, i.e. something you found interesting while reading Nolan and Hardin (2018) or any other source you cited in part 1.

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