Examlex
Preparation of brochures summarizing the content of a CSR report is not an adequate approach to communicating CSR performance to key stakeholders.
Financial Asset
An asset that derives value from a contractual claim, such as cash, ownership interest in an enterprise, a bond, stock, or right to receive cash from a contract.
Accounts Receivable
Money owed by customers to a company for goods or services that have been delivered or used but not yet paid for.
Forward Exchange Contracts
Financial derivatives that lock in an exchange rate today for the purchase or sale of a currency on a future date.
Financial Instruments
Deals that create a financial asset for one entity and simultaneously generate either a financial liability or an equity instrument for another entity.
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