Examlex
____ software has restriction on its use that are delineated by copyright, patents, or license agreements.
Hedging Instrument
Any financial derivative or other contract used to offset the risk of changes in the value of an asset, liability, or future transaction.
Hedged Item
An asset, liability, firm commitment, or anticipated transaction identified by an entity to manage risks through hedging activities.
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.
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