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IFRS 8
A segment of International Financial Reporting Standards related to Operating Segments, requiring certain entities to disclose information about their operating segments, products and services, geographical areas, and major customers.
Impairment Loss
A reduction in the recoverable amount of a fixed asset or goodwill below its carrying amount, recognized in the financial statements.
Net Realizable Value
The estimated selling price of goods, minus estimated costs of completion and any costs necessary to make the sale.
Volume Rebates
Discounts or refunds provided to buyers based on the volume of goods or services purchased over a specified period.
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