For corporate treasurers + cash mgmt: bank covenant FCCR + Debt/EBITDA, FX hedging ASC 815, intercompany IRC §482 + §7872, wire fraud Article 4A, ZBA concentration, reverse factoring IFRS 7, LC UCP 600, KYC CDD, repo Article 8, FBAR FinCEN 114 (Bittner).
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