Raamatupidamiskohustuslane koostab memoriaalorderi näiteks korrigeerimis- või paranduskannete puhul. Memoriaalorder on sellisel juhul kirjendamise algdokumendiks.
The memorandum also lists the documents executed at closing and the conditions that were satisfied before completion. Legal and accounting teams often use it as a reference document when reviewing the transaction in the future. By consolidating essential information in one place, the closing memorandum provides a clear record of how the transaction was finalized.
