Examlex
What are direct investments by shareholders in a company called?
IFRS
International Financial Reporting Standards, a set of accounting standards developed by the International Accounting Standards Board (IASB) that guide the preparation and presentation of financial statements on a global scale.
GAAP Format
The presentation of financial statements in accordance with Generally Accepted Accounting Principles, ensuring consistency and comparability.
Fair Value
The estimated price at which an asset could be bought or sold in a current transaction between willing parties, other than in a liquidation sale.
Property Plant
Property, plant, and equipment (PP&E) are tangible fixed assets used in the production or supply of goods and services, minus accumulated depreciation.
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