Examlex
What is David Ricardo known for?
IFRS
International Financial Reporting Standards, which are a set of accounting principles that govern financial reporting and are designed to be globally consistent.
Goodwill
An intangible asset that arises when a company acquires another business for more than the fair value of its net identifiable assets.
Impairment
The condition where an asset's market value drops below its recorded cost, necessitating an adjustment to reflect the decreased value on financial statements.
Goodwill Impairment
A decrease in the value of a company's goodwill, indicating that the value of acquired assets has fallen below their original cost.
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