Examlex
When a particular stereoisomer reacts in such a way that it gives a particular stereoisomer as a product,even if more than one stereoisomer is theoretically possible,the reaction is said to be ___.
IASB
The International Accounting Standards Board, responsible for the development and publication of International Financial Reporting Standards.
Leasing Exposure Draft
A preliminary standard or guideline released for public comment that addresses accounting for lease transactions.
Capital Leases
Leasing arrangements that are considered to possess the economic characteristics of asset ownership, typically leading to the lease asset being recorded on the balance sheet.
Capital Lease
A lease agreement that transfers substantially all the risks and rewards of ownership of an asset to the lessee, effectively treated as an asset purchase for accounting purposes.
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