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How can the paralegal play a key role in keeping the client informed of the status of the client's case?
Recoverable Amount
The higher value between an asset's fair value less costs to sell and its value in use.
Carrying Amount
Carrying amount is the value at which an asset is recognized in the balance sheet after deducting accumulated depreciation and impairment losses.
Revaluation Model
An accounting method that allows assets to be carried at a revalued amount, reflecting their fair value at the date of revaluation.
Impairment Loss
The amount by which the carrying amount of an asset or cash-generating unit exceeds its recoverable amount, leading to a reduction in value on the balance sheet.
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