Examlex
GATE programs are those designed for
Cash Flow Hedge
A form of hedge accounting that aims to offset exposures to variability in cash flows, attributable to a particular risk associated with a recognized asset or liability.
Forward Contract
A financial contract between two parties to buy or sell an asset at a specified future time at a price agreed upon at the time of the contract.
Net Method
is an accounting method for recording purchases where the purchase is recorded at net of any trade discounts received.
Profit Test
A financial analysis conducted to determine the profitability or financial viability of a project, business, or product.
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