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With Respect to XBRL, Global Ledger and International Financial Reporting

question 9

Multiple Choice

With respect to XBRL, Global Ledger and International Financial Reporting Standards are:


Definitions:

Compound Interest

Interest on a loan or deposit calculated based on both the initial principal and the accumulated interest from previous periods.

Present Value

The assessed present-day value of money to be received in the future or a pattern of cash inflows, factoring in an established rate of return.

Effective Rate

is the actual interest rate that an investment earns or a loan incurs, including the effects of compounding over a given period.

Present Value

The current worth of a future sum of money or stream of cash flows given a specific rate of return, accounting for the time value of money.

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