Examlex
Candidates for the CMA (AAMA) Certification Exam are allowed a ____-day period in which to take the exam.
Fair-Market Value
An estimate of the market value of a property or asset, based upon what a knowledgeable, willing, and unpressured buyer would likely pay to a knowledgeable, willing, and unpressured seller in the market.
CICA
Canadian Institute of Chartered Accountants, an organization for accounting professionals in Canada. (Note: as of 2023, CICA has amalgamated into CPA Canada).
Financial Lease
A lease arrangement where the lessee pays for the use of an asset over a long period, essentially covering its full cost, similar to de facto ownership.
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