Examlex
What are advantages and disadvantages of issuing long term debt?
Carrying Amount
The book value of an asset or liability on a company's balance sheet, reflecting its original cost adjusted for any depreciation, amortization, or impairment costs.
Joint Operation
A business arrangement in which two or more parties undertake an economic activity that is subject to joint control.
Joint Operators
Parties involved in a joint operation where they have joint control and rights to the assets, and obligations for the liabilities, relating to the operation.
Cash
The most liquid form of financial asset, used to settle debts and transactions.
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