Examlex
Some bonds allow the issuing entity to repay the loan ahead of maturity.Such bonds are called:
Accounting Principles
Fundamental guidelines or rules that govern the field of accounting and prescribe how financial transactions should be recorded and reported.
SEC Filings
Documents that publicly traded companies are required to submit to the U.S. Securities and Exchange Commission, providing comprehensive details about the company's financial performance and operations.
Revenue Recognition
An accounting principle that determines the specific conditions under which income becomes recognized as revenue.
IASB
The International Accounting Standards Board, which is responsible for developing and issuing International Financial Reporting Standards (IFRS) used in many parts of the world.
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