Examlex
The Americans with Disabilities Act of 1990 is an example of industrial regulation.
Depreciable Asset
A long-term asset for which the decline in value over time due to use and wear can be allocated over its useful life in a systematic manner.
Retrospectively
A method of application where the rules or standards are applied to actions, transactions, or situations that have occurred in the past.
Retrospective Restatement
The process of revising previously issued financial statements to correct errors or to reflect changes in accounting policies, as if the new information had been known at the original reporting date.
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