Examlex
When a member of Kennedy's cabinet expressed concern over the plan to invade Cuba, the attorney general (and Kennedy's brother) pulled the dissenter aside and told him to support Kennedy's decision. In this case, the attorney general was acting as a __________.
IFRS
IFRS, or International Financial Reporting Standards, are a set of accounting standards developed by the IASB that aim to ensure transparency, accountability, and efficiency in the financial statements of public companies globally.
Liabilities Reporting
The process of disclosing a company's obligations and debts on its financial statements.
Revenues Test
A criterion used to assess whether revenues are being recognized in the correct accounting period under the accrual basis of accounting.
Operating Segment
A component of a business that engages in business activities earning revenues and incurring expenses, whose operating results are regularly reviewed by the organization's chief operating decision maker.
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