Examlex
About half of employees are not covered by the FMLA.
Functional Currency
The currency of the primary economic environment in which an entity operates, used in its financial reporting.
Reporting Entity
An entity for which there are users who rely on its financial statements for information about its economic activities.
Financing
The act of providing funds for business activities, making purchases, or investing, including methods such as loans, equity investment, and other mechanisms of raising capital.
Presentation Currency
The currency in which financial statements are presented by a company.
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