Examlex
Earnings per share is widely used in evaluating the operating performance and profitability of a company and is the only ratio required to be disclosed on the statement of earnings or in the notes to the financial statements.
Revaluation Method
An accounting strategy used to adjust the book value of a fixed asset to reflect its current market value.
IFRS
International Financial Reporting Standards, a set of global accounting guidelines developed by the International Accounting Standards Board, providing uniform financial statement reporting.
Tangible Long-Lived Assets
Physical assets that are used in the operations of a business, have a useful life of more than one year, and are not intended for resale.
Nonmonetary Exchange
Transactions in which businesses or individuals trade goods or services without the use of money or monetary units.
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