Examlex
The two most common purposes of business presentations are to
Fair Value
Fair value refers to the estimated market price of an asset or liability based on current market conditions and counterparties' knowledge.
Gain on Sale
The profit realized from the sale of assets other than inventory, calculated as the sale proceeds minus the carrying value of the asset sold.
Debt Investments
Financial assets purchased with the expectation that the investment will generate interest income and be repaid in the future.
Interest Accrual
The recognition of interest earned or payable that has accumulated but not yet been recorded or paid.
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