Examlex
Upon an employee's return from ______ leave,the employee must be restored to the original job or one that is equivalent in pay,benefits,and other terms and conditions of employment.
IFRS
International Financial Reporting Standards, a set of accounting guidelines that govern how financial statements are prepared worldwide.
GAAP
GAAP stands for Generally Accepted Accounting Principles, which are a set of rules and standards used in financial reporting and accounting in the United States.
Impairment Losses
The decrease in an asset's net carrying value that exceeds its recoverable amount.
Held-to-Maturity
A classification for investment securities that a company intends and has the ability to hold until they mature.
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