Examlex
The sentence construction of the "Isn't it?" question we ask in the United States is confusing for non-native speakers.
Fair Value Principle
Assets and liabilities should be reported at fair value (the price received to sell an asset or settle a liability).
Investment Securities
Investment securities are financial instruments that individuals or institutions buy and intend to hold for profit, such as stocks, bonds, or mutual funds.
Current Assets
Current assets refer to all assets that a company expects to convert into cash or use up within one year or one operating cycle, whichever is longer, including cash, inventory, and accounts receivables.
Corporate Form
The organizational structure of businesses incorporated under laws that treat the business as a legal person separate from its owners.
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