Examlex
What factors brought the seemingly endless rise in national prosperity of the 1950s and early 1960s to an end by the early 1970s?
Covenant Compliance
Adherence to the terms and conditions specified in a debt agreement, often including financial ratios or requirements that borrowers must meet.
Accounting Principles
The standardized rules and guidelines under which financial statements are prepared, widely known as Generally Accepted Accounting Principles (GAAP).
Financial Covenants
Conditions set by lenders in loan agreements that the borrower must adhere to, designed to maintain the borrower's financial stability and safeguard the loan repayment.
Accounting Changes
Adjustments made to the accounting methods, estimates, or reporting entities of a firm, which must be disclosed to stakeholders to ensure transparency.
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