Examlex
All of the following are acquired by ingestion EXCEPT
Noncurrent Debt
A liability not requiring payment within the current fiscal year, typically extending beyond one year.
Refinancing
The process of replacing an existing loan with a new loan that usually has better terms, such as a lower interest rate.
FASB
Financial Accounting Standards Board, an organization responsible for setting accounting and financial reporting standards in the United States.
IFRS
International Financial Reporting Standards, a set of accounting standards that provide guidelines for financial reporting, aiming to make company accounts understandable and comparable across international boundaries.
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