Examlex
Discuss the disadvantages associated with the forced distribution method of ranking.
Hedged Item
An asset, liability, firm commitment, or anticipated transaction identified by an entity to manage risks through hedging activities.
Cash Flow Hedge
A form of hedge accounting that aims to offset exposures to variability in cash flows, attributable to a particular risk associated with a recognized asset or liability.
Forward Contract
A financial contract between two parties to buy or sell an asset at a specified future time at a price agreed upon at the time of the contract.
Net Method
is an accounting method for recording purchases where the purchase is recorded at net of any trade discounts received.
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