Examlex
Because both CD-R and CD-RW drives require a powerful _______________, making a drive that could burn CD-Rs and CD-RWs became a simple process, and plain CD-R drives disappeared almost overnight.
IASB
The International Accounting Standards Board, responsible for the development and publication of International Financial Reporting Standards.
Leasing Exposure Draft
A preliminary standard or guideline released for public comment that addresses accounting for lease transactions.
Capital Leases
Leasing arrangements that are considered to possess the economic characteristics of asset ownership, typically leading to the lease asset being recorded on the balance sheet.
Capital Lease
A lease agreement that transfers substantially all the risks and rewards of ownership of an asset to the lessee, effectively treated as an asset purchase for accounting purposes.
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