Examlex
Each main point should focus on two or three different ideas.
Straight Line Amortization
A technique for uniformly distributing the expense of an intangible asset across its lifespan.
Voting Shares
Securities affording the owner the ability to vote on important company decisions, including who gets elected to the board.
IAS 36
An International Accounting Standard that prescribes the procedures for accounting for impairments of assets.
Amortized
The gradual reduction of a debt or capital cost over a period, especially through regular payments covering interest and part of the principal.
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