Examlex
With the ACH (automated clearing house) credits, disbursement float is sacrificed because ACH transactions immediately draw down a company's payroll account on pay day.
Goodwill Impairment
The decrease in value of a company's goodwill, indicating that the value of acquired assets has fallen below their book value.
Fair Value
The amount to be banked from asset liquidation or spent on liability transition in an orderly market dealing at the time for calculating value.
Functional Currency
It's the currency of the primary economic environment in which an entity operates and generates cash flows.
Exchange Rates
The price at which one currency can be exchanged for another, influencing international trade and investments.
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