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What is the difference between training and employee development?
Stockholders' Equity
The residual interest in the assets of a corporation after deducting liabilities, representing the ownership interest of shareholders.
Foreign Currency Transaction
A transaction that involves the exchange of currencies or the undertaking of financial obligations denominated in a currency other than the entity’s functional currency, requiring conversion and possibly leading to foreign exchange gains or losses.
Spot Rate
The current market price of a financial instrument or commodity available for immediate purchase and delivery.
Receivable
An amount owed to a company by its customers or other parties for goods or services delivered.
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