Examlex
A(n) ____________________ cell reference is a cell reference that always stays the same, even when you copy a formula that contains it to a new location.
IFRS
International Financial Reporting Standards is a set of accounting standards developed by the International Accounting Standards Board (IASB) that is applied globally.
U.S. GAAP
The Generally Accepted Accounting Principles in the United States, a framework of accounting standards and procedures used in the U.S. to compile financial statements.
Prior Service Cost
The cost of retroactive benefits awarded in a pension plan amendment, which is recognized over future periods.
Pension Plans
Financial programs established by employers to provide retirement income for employees.
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