Глоссарий

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Lease

Lease term

Legal merger

Legal obligation

Legal right of set-off

Legal title

Letter of attorney

Leverage

Leveraged leases

Liability method

LIFO method

Limitation on scope

Liquidity

Liquidity risk

Listed company

Loans and receivables originated by the enterprise

Long-term assets and liabilities

Long-term employee benefits

Long-term investment

Long-term receivables

Loss

Loss on disposal

Loss on sale of equipment

Loss recognition test


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