Examlex
The general rule with respect to occupier's liability for responsibility to a licensee is for the occupier to make the licensee aware of any unusual danger of which the occupier is aware.
Forward Contract
A bespoke pact between two parties for the buying or selling of an asset at a set price on an agreed future date.
Gross Method
A method of recording purchases at the gross invoice amount before any trade discounts are subtracted.
Hedging
A strategy used in financial management to offset potential losses or gains that may be incurred by a companion investment, thereby reducing the risk of adverse price movements.
IFRS
International Financial Reporting Standards, a set of global accounting guidelines providing a common language for business affairs so that company accounts are understandable and comparable across international boundaries.
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