Examlex
The code block within every function starts with a semicolon (;).
IFRS
The International Financial Reporting Standards are a set of global accounting standards developed by the IFRS Foundation for preparing financial statements.
Receivables
Short-term financial assets typically arising from sales of goods or services on credit that a company expects to collect within a year.
Reported Separately
Items or transactions that are significant enough to be listed individually in financial statements or reports to enhance clarity.
Sale Of Accounts Receivable
A financial transaction where a company sells its outstanding invoices to a third party at a discount, in order to receive immediate cash.
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