Examlex
Stream erosion and deposition are controlled primarily by a river's velocity.
Revaluation Method
An accounting practice involving the upward adjustment of an asset's value on the balance sheet to reflect current market values.
IFRS
An international financial reporting framework that sets out the principles for reporting financial information used around the world.
Capitalized Interest
Interest expenses that are included as part of the cost of constructing a long-term asset and thus included in the asset's valuation on the balance sheet.
Incremental Borrowing
Refers to the additional interest or costs a company incurs to obtain extra funds or increase its level of debt.
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