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Inflation-Linked Bond

A bond that is adjusted with inflation. An inflation-linked bond is designed as a hedging tool for holders (investors) against...

Settlement-Related Risks

The risks that are associated with the settlement of foreign exchange (FX) transactions. The inability to settle or timely settle...

Non-Routine Accounting Estimates: Examples

Non-routine accounting estimate: concept A non-routine accounting estimate is an accounting estimate that is not made on a routine basis...

Nonroutine Accounting Estimate

An accounting estimate that is not made on a routine basis or as part of a routine practice or policy....

Difference Between Faithful Representation and Fair Presentation

Faithful representation Faithful representation is an accounting concept (or principle) that entails that an entity's financial statements shall be prepared...

Estimation Uncertainty

In the context of accounting estimates, it is the susceptibility of the estimate and related exposures to an inherent lack...

Accounting Estimates: Examples

An accounting estimate is a monetary amount for which the measurement of value is subject to estimation uncertainty, all in...

Accounting Estimate

A monetary amount for which the measurement of value is subject to estimation uncertainty, all in line with the requirements...

Non-Routine Accounting Estimate

An accounting estimate that is not made on a routine basis or as part of a routine practice or policy....

Federal Discount Rate

The rate of interest (discount rate) that the Federal Reserve (the central bank of United States of America) charges banks...