Examlex
Asthma is considered a chronic obstructive pulmonary disease (COPD).
IAS 17
An International Accounting Standard that prescribes the accounting policies and disclosures applicable to leases for both lessees and lessors.
Capitalized Lease
A lease treated as an asset purchase for accounting purposes, with the asset being capitalized on the balance sheet.
Financial Statements
These are records that provide an overview of a company's financial condition in both short and long term. They include the balance sheet, income statement, and cash flow statement.
Lease Alternative
This term could refer to the option of leasing as opposed to purchasing an asset, often evaluated to determine the most cost-effective method of acquiring the asset.
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