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International Accounting Standards Committee (M4)<br />A private organization independent of government founded in 1973 to harmonize accounting standards and financial reporting throughout the world. By 2000 it had 153 professional accounting bodies from 112 countries as members and had devised 41 International Accounting Standards (IAS1, IAS2, ... ). Core accounting standards for matters as diverse as depreciation accounting, events after balance sheet date, the effects of changes in foreign exchange rates and intangible assets have been agreed.
<strong>Interest rate</strong> – The maximum rate of interest that is charged on student loans is defined within federal statutes. In the FFEL Program, lenders often reduce the interest rate from the statutory maximum during the in-school or repayment periods for borrowers who pay on time or who meet specified eligibility requirements.
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<strong>FAFSA</strong> – Free Application for Federal Student Aid, the form the student must complete to apply for federal Title IV financial assistance and for Missouri need-based aid programs. The FAFSA may also be completed on the web at the following url:
http://www.fafsa.ed.gov/.
<strong>ESC</strong> – Electronic Standards Committee, a committee sponsored by NCHELP through which CommonLine and other electronic file formats and methods are determined.
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