Глоссарий

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Joint products

Joint venture

Joint venture agreement

Jointly controlled entity

Journal

Just-in-time

Knowledge of the business

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

Main product

Makeup product

Management

Management of change

Management representation letter

Management representations

Markdown

Market risk

Market value


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