Examlex
Ice-jam floods only occur in the fall when rivers begin to freeze.
Accounting Policies
The distinct protocols, core principles, guidelines, directives, and procedures followed by a company for the preparation and presentation of its financial reports.
Retrospective Adjustment
An adjustment applied to the financial statements of prior periods to correct an error or to reflect a change in accounting policy as if that policy had always been applied.
Share Options
Rights granted by a company to its employees or executives to purchase shares of the company's stock at a predetermined price.
Exercise Price
The predetermined price at which an option can be exercised, typically to buy or sell an underlying financial asset.
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