EXPOSURE DRAFT is a proposed statement of financial accounting standards issued by the FASB for public comment. The exposure draft represents the FASBs considered judgment on a specific accounting issue. Subject to comments received and possible additional deliberation, an exposure draft may become a Statement of Position (SOP), mandating a Financial Accounting Standard (FAS).
RETROSPECTIVE REIMBURSEMENT, in healthcare, is where reimbursement came after medical care was delivered.
COBOL is Common Business Oriented Language.
Enter a term, then click the entry you would like to view.