Examlex
A change of phase takes place at a constant
Journal Entry
A record in accounting that represents a transaction and its effect on accounts.
IFRS
International Financial Reporting Standards, which are a set of accounting standards developed by the International Accounting Standards Board (IASB) that guide the preparation of financial statements globally.
Convertible Notes
A form of short-term debt that converts into equity, typically in conjunction with a future financing round, under specific terms.
Interest Expense
The cost incurred by an entity for borrowing funds, typically reported on the income statement.
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