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  2. Notes receivable - Wikipedia

    en.wikipedia.org/wiki/Notes_receivable

    Notes receivable represents claims for which formal instruments of credit are issued as evidence of debt, such as a promissory note. The credit instrument normally requires the debtor to pay interest and extends for time periods of 30 days or longer. Notes receivable are considered current assets if they are to be paid within one year, and non ...

  3. Promissory note - Wikipedia

    en.wikipedia.org/wiki/Promissory_note

    A 1926 promissory note from the Imperial Bank of India, Rangoon, Burma for 20,000 rupees plus interest. A promissory note, sometimes referred to as a note payable, is a legal instrument (more particularly, a financing instrument and a debt instrument), in which one party (the maker or issuer) promises in writing to pay a determinate sum of money to the other (the payee), either at a fixed or ...

  4. IFRS 9 - Wikipedia

    en.wikipedia.org/wiki/IFRS_9

    IFRS 9 began as a joint project between IASB and the Financial Accounting Standards Board (FASB), which promulgates accounting standards in the United States. The boards published a joint discussion paper in March 2008 proposing an eventual goal of reporting all financial instruments at fair value, with all changes in fair value reported in net income (FASB) or profit and loss (IASB). [1]

  5. IAS 39 - Wikipedia

    en.wikipedia.org/wiki/IAS_39

    IAS 39: Financial Instruments: Recognition and Measurement was an international accounting standard which outlined the requirements for the recognition and measurement of financial assets, financial liabilities, and some contracts to buy or sell non-financial items.

  6. Holder in due course - Wikipedia

    en.wikipedia.org/wiki/Holder_in_due_course

    No notice need be given to any party liable on the instrument for transfer of the rights under the instrument by negotiation. However, payment by the party liable to the person previously entitled to enforce the instrument "counts" as payment on the note until adequate notice has been received by the liable party that a different party is to ...

  7. ESPN's Kirk Herbstreit: Indiana 'was not a team that should ...

    www.aol.com/sports/espns-kirk-herbstreit-indiana...

    Indiana may not have been one of the very best teams in college football, but a team that goes 11-1 in a power conference was always going to be a foregone conclusion to make the 12-team College ...

  8. Las Vegas already seems part of the NBA world, which makes ...

    www.aol.com/las-vegas-already-seems-part...

    LAS VEGAS (AP) — Milwaukee coach Doc Rivers has heard and seen enough. He's convinced there will be an NBA team in Las Vegas. “Yeah, they're going to get it,” Rivers said.

  9. Opinion: Concession prices at sporting events are outrageous ...

    www.aol.com/opinion-concession-prices-sporting...

    Rather than the second mortgage required to feed a family at most stadiums and ballparks, buying sodas, hot dogs and chips for a family of four at Suns games will now set you back less than $25.