Examlex
What were the results of the functional analysis of the causes of excessive delusional statements made by Mr.Jones, and what was the treatment of the delusional statements based on the results of the functional analysis?
Par Value
A nominal value assigned to a security by the issuer, often used in the context of bonds or stock.
Yielding
The income return on an investment, such as the interest or dividends received from holding a particular security.
FASB 13
Accounting standard issued by the Financial Accounting Standards Board related to lease accounting.
Operating Lease
A lease in which the lessee does not effectively acquire ownership of the leased asset. Accounted for as a stream of expense payments on the income statement. No entry is made on the balance sheet to reflect the acquisition of the asset. The most common form of off balance sheet financing. Compare with Financing lease.
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