Examlex
A nonfoliated metamorphic rock not created by pressure or differential stress, but by being baked by an igneous intrusion, is a:
AASB 138
Refers to the Australian Accounting Standards Board's standard on Intangible Assets, specifying recognition, measurement, and disclosure criteria.
Identifiable Intangible
An intangible asset that can be separated from the company and sold, transferred, or licensed.
Contractual Right
A legal entitlement derived from a contract that allows one party to demand a particular action or outcome from another party.
Reliable Measurement
The degree to which information is consistently accurate and dependable, providing a true representation of a financial situation.
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