Examlex
A firm's transaction exposure in any foreign currency is based solely on the size of its open position in that currency.
Going Concern
The assumption that an entity will continue its operations in the foreseeable future and not go bankrupt or be forced to stop operations.
Financial Statements
Documents that provide an overview of a company's financial condition, including balance sheets, income statements, and cash flow statements.
Fundamental Qualitative
This term is incomplete without referencing specific context, but it often relates to the essential qualitative characteristics that information must possess to be useful in decision making, such as relevance and faithful representation.
Faithful Representation
A qualitative characteristic of financial information that ensures it accurately depicts the economic phenomena it represents.
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