Examlex
Which major neonatal complication is carefully monitored after the birth of the infant of a diabetic mother?
Financial Instruments
Contracts that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity.
FASB
The Financial Accounting Standards Board, an organization responsible for setting and improving financial accounting and reporting standards in the U.S.
IASB
The International Accounting Standards Board, responsible for developing and enforcing the International Financial Reporting Standards (IFRS).
Fair Value Measurement
An accounting approach that provides an estimate of the price at which an asset could be exchanged or a liability settled, based on current market conditions.
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