Examlex
What is an adjusted trial balance? Why is it prepared?
Credit Risk
The possibility that a lender may not receive the owed principal and interest, leading to a loss.
Valuation Measures
Techniques or methods used to assess the worth or value of a business, asset, or investment, often based on financial metrics or future earning potential.
Accounting Standards
Rules and guidelines established by authoritative bodies that govern how financial transactions and events are reported in financial statements.
IASB
The International Accounting Standards Board, responsible for developing and issuing International Financial Reporting Standards (IFRS).
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