Examlex
The 1992 AAIDD classification of intellectual disability,based on levels of support,was a departure from previous classification models of intellectual impairment.
Fair-value Hedge
A strategy used in accounting to mitigate the risk of changes in the fair value of an asset, liability, or firm commitment through derivative contracts.
Cash-flow Hedge
A hedge of the exposure to variability in cash flows that is attributable to a particular risk associated with an asset or liability or a forecasted transaction.
Purchase Order
An official document issued by a buyer committing to pay the seller for the sale of specific products or services.
Fair-value Hedge
A hedge of the exposure to changes in the fair value of an asset or liability or an unidentified firm commitment that could affect profit or loss.
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