Examlex
This is the Access tool that prohibits users from deleting parent records with child records (i.e., records related in a one-to-many relationship) :
Note Disclosures
Refers to additional information provided in a company's financial statements, which helps in understanding the numbers presented and includes details such as accounting policies and future obligations.
AASB 101
The Australian Accounting Standards Board document specifying the presentation of financial statements, providing guidelines for structure and minimum requirements for their content.
Impairment of Assets
A decrease in the recoverable value of an asset below its carrying amount, leading to an adjustment of its valuation on the balance sheet.
Financial Position
The status of the assets, liabilities, and equity of an entity as detailed in the balance sheet, indicating the entity’s economic resources and obligations at a given time.
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