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With respect to REA models, which of the following statements is NOT true? REA models assist the development of database structures. REA models document the

With respect to REA models, which of the following statements is NOT true?

REA models assist the development of database structures.

REA models document the connections between resources, events, and agents.

REA models document business and economic events.

REA models have not been implemented in actual accounting systems in practice.

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