Examlex
defines) both alcoholism and drug addiction as diseases.
Comprehensive Income
The total change in equity for a reporting period other than transactions from owners, including all revenues, expenses, gains, and losses.
IAS 34
International Accounting Standard 34, which deals with interim financial reporting, providing guidance on financial statements prepared for part of the year.
Loss Carryforward
A tax provision that allows a company to use its current year's losses to reduce future taxable income.
IFRS
International Financial Reporting Standards are a set of accounting standards developed by the International Accounting Standards Board that are becoming the global standard for the preparation of public company financial statements.
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