Examlex
Closing a file disconnects the communication between the file and the program.
Long-Term Commitment
A pledge or engagement to something for an extended period, often seen in investments or strategic plans.
International Accounting Standards
A set of accounting standards stating how particular types of transactions and other events should be reported in financial statements, established by the International Accounting Standards Board.
IAS 17
An International Accounting Standard that prescribes the accounting policies and disclosures applicable to leases for both lessees and lessors.
Capitalized Lease
A lease treated as an asset purchase for accounting purposes, with the asset being capitalized on the balance sheet.
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