Examlex
The standard electrocardiogram shows the heart's electrical activity from different angles through "leads." How many leads are recorded?
Revenue Recognition
An accounting principle that outlines the specific conditions under which revenue is recognized and determines how to account for it.
Capital Leases
Long-term lease agreements that transfer substantially all rights and risks of ownership from the lessor to the lessee.
FASB
The Financial Accounting Standards Board, an independent organization responsible for establishing accounting and financial reporting standards for companies and non-profit organizations in the United States.
IASB
The International Accounting Standards Board, responsible for the development and publication of International Financial Reporting Standards.
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