Examlex
Based on the positions of the atoms in the periodic table, arrange the following bonds in order of increasing bond length: HH, HBr, HCl.
Impairment Loss
A loss recognized in the financial statements when the carrying amount of an asset exceeds its recoverable amount.
Cost Model
An accounting approach that measures an asset based on its historical cost minus any accumulated depreciation and impairment losses.
Impairment
Reduction in the recoverable value of an asset below its carrying amount.
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