Examlex
________ is a set of organized data, facts, numbers, and words.
IFRS 9
International Financial Reporting Standard 9, dictating the accounting for financial instruments, including recognition, measurement, and impairment of assets.
Accounts Receivable
Money owed to a business by its clients or customers for goods or services delivered or used but not yet paid for.
Hedge
An investment made to reduce the risk of adverse price movements in an asset, typically involving taking an offsetting position in a related security.
Spot Rate
The current price at which a particular currency can be bought or sold for immediate delivery.
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