Examlex
The type of learning in which the behaviour is modified by its consequences is referred to as
Loss Contingencies
Possible financial losses that companies may face as a result of future events that have uncertain outcomes, necessitating disclosure in financial statements if they are both probable and estimable.
Gain Contingencies
Gain contingencies are potential increases in economic benefits to an organization that arise from events whose outcomes or realizations are uncertain until they occur.
Fiscal Year
A one-year period that companies and governments use for financial reporting and budgeting, which does not necessarily align with the calendar year.
Coupons
Debt instruments offering interests or discounts issued by companies to raise capital, or vouchers offering discounts on goods and services.
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