Examlex
Many organizations have created the role of ethics officer, a person to whom employees can report ethical lapses on the part of the organization's managers or turn to for advice when faced with ethical business dilemmas.
Loans and Receivables
Financial assets provided to another party with the expectation of receiving repayment plus interest over a set period of time.
IFRS
International Financial Reporting Standards, a set of accounting guidelines that govern how financial statements are prepared worldwide.
GAAP
GAAP stands for Generally Accepted Accounting Principles, which are a set of rules and standards used in financial reporting and accounting in the United States.
Impairment Losses
The decrease in an asset's net carrying value that exceeds its recoverable amount.
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