Examlex
The most important information needed to determine if companies can pay their current obligations is the
Fair Value Adjustment
An accounting process to adjust the book value of an asset or liability to reflect its current market value.
Long-Term Investment
assets purchased by a company that are intended to be held for more than one year, such as stocks, bonds, or real estate.
Realized Gain
The profit earned from selling an asset for more than its purchase price, recognizable when the transaction is completed.
Trading Investments
Assets acquired primarily for selling in the near term to generate profit from short-term price fluctuations.
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