Examlex
In the English language, there are approximately:
Consolidated Financial Statements
These statements combine the financial information of a parent company and its subsidiaries, presenting the financial performance and position as if they were a single entity.
Impairment
The decrease in the recoverable value of an asset below its carrying amount, leading to a write-down value in the balance sheet.
Amortization Expense
Amortization expense is the cost associated with gradually writing off the initial cost of an intangible asset over its useful life.
Capital Asset
Long-term property or investment held by a business or individual, intended for use or investment purposes rather than for sale.
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