EXCEPTIONAL ITEMS are material items which derive from events or transactions that fall within the ordinary activities of the reporting entity and which individually or, if of a similar type, in aggregate, need to be disclosed by virtue of their size or incidence if the financial statements are to give a true and fair view.
DOCUMENTARY CREDIT is an arrangement by banks for settling international business transactions. A letter of credit is a form of documentary credit.
FANNIE MAE (FNMA) see FEDERAL NATIONAL MORTGAGE ASSOCIATION.
Enter a term, then click the entry you would like to view.