Examlex
The IASB Framework includes four principal qualitative characteristics,understandability,relevance,reliability and comparability (paragraphs 24-42).Explain the meaning of each of these characteristics and discuss the changes in the list of characteristics that is proposed by the Framework exposure draft.
Net IRR
Net Internal Rate of Return is a performance measure that calculates the profitability of an investment adjusted for all cash flows and costs incurred.
Investors
Individuals or entities that allocate capital with the expectation of receiving financial returns, which can involve a variety of assets including stocks, bonds, and real estate.
AUM
Assets under management, the total market value of the investments that a person or entity manages on behalf of clients.
Ponzi Scheme
A fraudulent investing scam promising high rates of return with little risk to investors, funded by the incoming funds from new investors.
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