exposure draft — ➔ draft1 * * * exposure draft UK US noun [C] (ABBREVIATION ED) ► a document that is not in its final form, but is intended for people to read and discuss so that changes can be made: »Interested parties are encouraged to review the exposure draft … Financial and business terms
exposure draft — A draft accounting standard issued by the Accounting Standards Board. Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010 … Law dictionary
exposure draft — Generally, a draft issued as a discussion document prior to the release of a final document. Specifically, it refers to a draft issued for discussion by the Accounting Standards Committee before issuing an accounting standard … Accounting dictionary
exposure draft — A draft *accounting standard or *auditing standard that is disseminated for public comment and discussion prior to being finalized and issued … Auditor's dictionary
Financial Reporting Exposure Draft — (FRED) A draft accounting standard issued by the Accounting Standards Board (ASB) which sets out the text of the proposed standard. ASB website … Law dictionary
Draft — An unconventional order in writing signed by a person, usually the exporter, and addressed to the importer ordering the importer or the importer s agent to pay, on demand ( sight draft) or at a fixed future date ( time draft), the amount… … Financial and business terms
draft — A written order drawn by one party, called a drawer, that directs a second party (almost always a bank), called a drawee, to pay a sum of money to a third party, called the payee. For example, a check. Drafts are used with letters of credit.… … Financial and business terms
Draft document — Rough draft redirects here. For the novel with that title, see Rough Draft (novel). Drafting is the preliminary stage of a written work in which the author begins to develop a more cohesive product. A draft also describes the product the writer… … Wikipedia
Financial Reporting Exposure Draft — FRED A document issued by the Accounting Standards Board for discussion and debate prior to the issue of a Financial Reporting Standard … Accounting dictionary
Major League Baseball Draft — The First Year Player Draft, also known as the Rule 4 Draft, is Major League Baseball s primary mechanism for assigning amateur baseball players, from high schools, colleges, and other amateur baseball clubs, to its teams. The draft order is… … Wikipedia
