Examlex
The HAVING clause acts as a secondary ________ clause.
Regulations
Rules and guidelines issued by governmental agencies to control or direct the conduct of activities.
Foreign Currency
Currency other than the functional currency of the entity, used in international transactions or financial statements.
Reporting Currency
The reporting currency is the currency used to present the financial statements of a company, usually the domestic currency of the country where the company is located.
Gains or Losses
Financial increases or decreases in equity resulting from business activities or investments not directly related to the company’s main operations.
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