Examlex
What type of learning occurs when one's behavior is modified simply through exposure to others performing a behavior?
Marketable Securities
Financial instruments that can be quickly converted into cash with minimal loss in value.
Unrealized Increase
The increase in value of an asset that has not yet been sold or disposed of. It represents potential profit, but it is not reflected in the financial statements until the gain is realized.
APB Opinion No. 22
Guidance issued by the Accounting Principles Board on the disclosure of accounting policies, requiring firms to include a summary of significant accounting policies in their financial statements.
Subsequent Event
An event that occurs after the balance sheet date but before the financial statements are issued, which may affect the company's financial position or performance.
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