Examlex
Explain what a "fair value" and "cash flow" hedge is and how each is accounted for under IFRS.
Champagne glass distribution
Refers to the visual representation of income distribution, where most wealth is concentrated at the top, resembling the shape of a champagne glass.
Total world income
The aggregate of all the earnings generated by individuals, businesses, and governments across the entire world within a specific period.
G8 and G20 countries
Groups of major advanced and emerging economies, respectively, that discuss and cooperate on international financial and economic issues.
Developing country
A nation with a less developed industrial base and a lower Human Development Index relative to other countries.
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