Examlex
A cardiac ____________________ is either an external or an implantable device that provides an electric shock to the heart to restore a normal rhythm.
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that serves as a global framework for financial reporting.
GAAP
Generally Accepted Accounting Principles, a set of rules and standards used for financial reporting and accounting in the U.S.
Net Realizable Value
The estimated selling price in the ordinary course of business minus the estimated costs of completion and the necessary costs to make the sale.
Replacement Cost
The current cost of replacing an asset with a similar new asset.
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