Examlex
Briefly explain what the effects of rising sea level are on the barrier islands along the United States coastlines,and why coastal communities are concerned.
International Accounting Standards
A set of accounting standards stating how particular types of transactions and other events should be reported in financial statements, established by the International Accounting Standards Board.
IAS 17
An International Accounting Standard that prescribes the accounting policies and disclosures applicable to leases for both lessees and lessors.
Capitalized Lease
A lease treated as an asset purchase for accounting purposes, with the asset being capitalized on the balance sheet.
Financial Statements
These are records that provide an overview of a company's financial condition in both short and long term. They include the balance sheet, income statement, and cash flow statement.
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