Examlex
What is meant by a plain view seizure and what are the requirements for conducting such a seizure by a law enforcement officer?
Pledging Accounts Receivable
The use of accounts receivable as collateral for a loan.
With Recourse
A term indicating that the seller of the receivable is liable if the debtor fails to pay the owed amount.
Fair Value Designation
The process of assessing the estimated market value of an asset or liability, based on current market conditions and not the historical cost.
IFRS Qualifying Criteria
Specific conditions and standards companies must meet to comply with International Financial Reporting Standards.
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