Examlex
Of the four fundamental UML diagrams,the Class Diagram is always created first.
Available-For-Sale Securities
Financial assets that are neither held for trading purposes nor intended to be held to maturity, which can be sold in the short-term.
Trading Securities
Financial instruments bought and held primarily for selling them in the near term to profit from short-term price fluctuations.
Fair Value
An estimate of the market value of an asset or liability, based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants.
Equity Method
An accounting technique used to record investments in associate companies, reflecting the investor’s share of the investee’s profit or loss.
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